グローバル上場企業におけるサステナビリティ報告：正当性理論による実証的証拠の評価
Sustainability reporting in global listings context: a legitimacy theory evaluation of relevant empirical evidence (原題)
Noha Abdelrahman, Barbara M. Porco, Kenneth Edgar D'Silva, Mohamed Hashim Rashwan
🤖 gxceed AI 要約
日本語
世界のFortune G100企業100社を2011〜2015年の5年間調査し、サステナビリティ報告の品質と企業レベル要因の関係を正当性理論の枠組みで検証した。外部保証を受けた報告書はGRI基準で測った品質が有意に高いことを示す。取締役会・会長の独立性も品質と関連する。外部保証の義務化を進める規制動向を裏付ける実証的根拠を提供する。
English
Using 100 Global Fortune companies over 2011-2015, this study examines firm-level drivers of sustainability reporting quality through legitimacy theory. Firms that externally assure their reports show significantly higher GRI-based reporting quality, and board/chair independence also matters. The findings support global regulatory moves toward mandating external assurance of sustainability reports.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
SSBJ基準の適用開始と有報でのサステナビリティ開示拡大を控え、日本企業が保証取得や取締役会の監督体制をどう整えるかを考える際の実証的裏付けとなる。第三者保証の導入判断や統合報告書の信頼性向上に直結する論点を提示する。
In the global GX context
Directly relevant to the global push toward mandatory assurance under CSRD and ISSB, offering empirical evidence that external assurance correlates with higher reporting quality. It reinforces the case for assurance as a core element of disclosure infrastructure and informs debates on board oversight of sustainability reporting.
👥 読者別の含意
🔬研究者:外部保証と報告品質の因果的関連を正当性理論で説明する実証枠組みとして参照できる。
🏢実務担当者:第三者保証の取得と取締役会の独立性強化が開示品質向上に寄与する根拠として活用できる。
🏛政策担当者:サステナビリティ報告の外部保証義務化を検討する際の実証的根拠として参照できる。
📄 Abstract（原文）
Purpose This paper aims to examine firm-level factors that can be associated with the quality of sustainability reporting. As suggested by the legitimacy theory, these practices are external assurance of the sustainability report, independence of the board members and chair. Design/methodology/approach The study investigated the 100 Global Fortune Companies (G100) for five years from 2011 to 2015 to collect data on the quality of sustainability reporting and the factors suggested for their impact on that quality. The quality of sustainability reporting is measured using the Global Reporting Initiative assessment criteria. Findings The study reveals that firms that externally assure their sustainability reports are evidently providing higher-quality reports. This conforms and coincides with the current global efforts of the concerned regulatory bodies towards mandating the external assurance of corporate sustainability reports, because of its pivotal role in leveraging the reports’ information quality for the stakeholders. Practical implications The study results would be of interest to firm managers, assurance firms and stakeholders’ relying on disclosures for decision-using information, since the findings indicate external review is significantly correlated with quality reporting. Ultimately, an independent review process is a positive factor driving quality sustainability reporting. Originality/value The study extends the existing literature on sustainability reporting by demonstrating the significant association of certain firm-level practices with improving the quality of sustainability reports with their economic, social and environmental dimensions. Moreover, the study is distinguished by verifying such an association on a global level, which manifests its vitality in leveraging the report’s quality, and thus its usefulness, globally.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1108/sbr-05-2025-0189first seen 2026-11-06 05:01:55
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