サステナビリティ報告書の企業開示と財務業績への影響：国際基準を踏まえた分析研究
Corporate Disclosure of Sustainability Reports and Its Impact on Financial Performance: An Analytical Study in Light of International Standards (原題)
Diana Neamah Abdulrazzaq
🤖 gxceed AI 要約
日本語
イラク民間企業409名への質問票調査により、国際基準に沿ったサステナビリティ報告書の開示が企業の財務業績に影響を与えることを示した。回答者の経験年数による有意差は見られなかった。開示の正確性確保、適切な開示時期の選択、ステークホルダーへの理解可能性向上を提言している。
English
A questionnaire survey of 409 employees in private Iraqi firms finds that corporate sustainability-report disclosure aligned with international standards positively affects financial performance, with no significant differences by respondent experience. The study recommends ensuring disclosure accuracy, choosing appropriate timing, and making disclosure understandable to all stakeholders.
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
新興国における国際基準準拠の開示と財務パフォーマンスの関係を示す事例として、SSBJ基準導入や有報・統合報告書での開示拡充を進める日本企業にとって、開示の実務的便益を裏付ける傍証となり得る。ただしイラク固有の制度・データであり直接の政策連動は弱い。
In the global GX context
Adds emerging-market evidence to the global disclosure literature (TCFD/ISSB/CSRD) linking standards-aligned sustainability reporting to financial performance. Useful as a non-OECD data point, though its questionnaire design limits causal claims and it is not directly tied to ISSB adoption debates.
👥 読者別の含意
🔬研究者:新興国・自己申告データで開示と財務業績の関連を検証した実証例として参照可能。
🏢実務担当者:開示の正確性・適時性・理解可能性の確保が財務面で有益となり得る点を実務の根拠にできる。
🏛政策担当者:国際基準準拠の開示促進が企業業績と両立し得ることを示す参考事例となる。
📄 Abstract（原文）
The research aims at examining the significance of corporate disclosure of sustainability reports and its impact on financial performance in private Iraqi companies in the light of the international standards. The descriptive analytical approach was used to complete the study, and a questionnaire was used as the study tool. The questionnaire was distributed to a study sample of 409 individuals working in private Iraqi companies. The data was then analysed the SPSS 25 statistical software. The researcher gained the following results: There is an impact of disclosing the sustainability reports by the Iraqi corporations on the corporate financial performance in the light of the international standards. There were no significant differences between the average of responses regarding the impact of disclosing the sustainability reports by Iraqi corporations on the corporate financial performance in the light of the international standards, depending on the experience variable of the research sample. The researcher proposed a set of recommendations, the most important of which are: ensuring the accuracy of disclosure and organizing it according to realistic and factual principles, choosing the appropriate timing for disclosure, and making disclosure understandable to all stakeholders.
🔗 Provenance — このレコードを発見したソース
- openalex http://eprints.umsida.ac.id/17083/1/AJBP_Corporate%2BDisclosure%2Bof%2BSustainability%2BReports.pdffirst seen 2026-09-17 04:59:20
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