The role of corporate governance and reputation in the disclosure of corporate social responsibility and firm performance

日本語

本論文は、企業のガバナンスと評判がCSR開示と企業業績の関係に与える影響を分析する。良好なガバナンスと高い評判がCSR開示の効果を強化する仮説を検証し、実証結果を提供する。

English

This paper examines how corporate governance and reputation moderate the relationship between CSR disclosure and firm performance. It tests hypotheses that strong governance and high reputation enhance the positive effects of CSR disclosure on financial outcomes.

日本のGX文脈において

日本ではSSBJ基準や有報でのサステナビリティ開示が進む中、CSR開示と業績の関係をガバナンス視点で分析する本稿は、開示の質向上や投資家対応に示唆を与える。

In the global GX context

Globally, as ISSB and CSRD push for standardized sustainability disclosure, this study links CSR disclosure to firm performance through governance and reputation, offering insights for researchers and practitioners on the value of robust governance mechanisms.