Innovation ambidexterity and ESG disclosure coherence: the roles of governance and coordination costs
イノベーション両利きとESG開示の一貫性：ガバナンスと調整コストの役割 (AI 翻訳)
Nitin Jain
🤖 gxceed AI 要約
日本語
本研究は、企業の探索的・活用型イノベーションのバランス（両利き）とESG開示の一貫性との関係を検証。2016～2022年のグローバル企業データを用いた分析の結果、両利きと開示のばらつきの間に逆U字関係が確認され、女性取締役比率と業界集中度がこの効果を弱め、調整コストが部分的に媒介することが示された。
English
This study examines the relationship between firms' innovation ambidexterity (balance of exploratory and exploitative innovation) and ESG disclosure consistency. Using panel data from global firms (2016-2022), it finds an inverted U-shaped relationship between ambidexterity and disclosure dispersion. Board women concentration and industry concentration weaken this effect, while coordination costs partially mediate it.
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
日本ではSSBJの開示基準や統合報告書の普及により、ESG情報の一貫性が投資家対応で重要視されている。本研究成果は、イノベーション戦略が開示の質に与える影響や、多様な取締役会構成の効果を示唆する点で、日本企業のガバナンス改革や開示実務に示唆を与える。
In the global GX context
Global disclosure frameworks (ISSB, TCFD, CSRD) demand coherent ESG reporting. This study highlights how innovation strategies and internal coordination costs affect disclosure consistency, offering insights for managers and regulators seeking to improve reporting quality.
👥 読者別の含意
🔬研究者:Introduces a curvilinear link between innovation ambidexterity and ESG disclosure dispersion, advancing disclosure coherence literature.
🏢実務担当者:Calibrate innovation balance and strengthen board diversity to reduce ESG disclosure fragmentation.
📄 Abstract（原文）
Purpose This study aims to investigate how firms’ pursuit of relative innovation ambidexterity, balancing exploratory and exploitative innovation, is associated with consistency in environmental, social and governance (ESG) disclosures. It highlights the tensions innovation creates in maintaining coherent ESG communication. Design/methodology/approach Using panel data from global firms (excluding financial and real estate sectors) between 2016 and 2022, the authors test the curvilinear relationship between ambidexterity and ESG disclosure dispersion. Moderating effects of board women concentration and industry concentration are examined, alongside mediation by coordination costs. Findings Results reveal an inverted U-shaped relationship between ambidexterity and ESG disclosure dispersion. Board women concentration and industry concentration both weaken this effect, while coordination costs partially mediate it. Research limitations/implications Findings are limited to large, publicly listed firms and rely on selling, general and administrative intensity as a proxy for coordination costs. Future work could examine smaller firms, longitudinal governance shifts or alternative coordination measures. Practical implications Managers should calibrate ambidexterity to avoid fragmentation in ESG reporting. Strengthening governance diversity and improving coordination processes can reduce disclosure inconsistencies. Social implications Clearer ESG communication fosters stakeholder trust and improves the credibility of sustainability disclosures, supporting broader societal goals of transparency and accountability. Originality/value To the best of the authors’ knowledge, this study is among the first to link innovation ambidexterity with ESG disclosure dispersion. By integrating governance and coordination perspectives, it advances understanding of how firms sustain coherent sustainability communication amid innovation-driven complexity.
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.1108/jbs-10-2025-0239first seen 2026-06-16 05:33:49
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