The impact of board governance effectiveness on carbon disclosure in the banking sector
銀行セクターにおける取締役会ガバナンスの有効性がカーボン情報開示に与える影響 (AI 翻訳)
Marwan Mansour, A. Albawwat, Ahmad Marei, Murad Mujahed, Mohammed I. Nofal
🤖 gxceed AI 要約
日本語
本稿は、ASEAN6カ国の銀行における取締役会のガバナンス有効性と炭素排出開示の関係を2014年から2023年のパネルデータで分析。固定効果モデルとTobitモデルにより、ガバナンス有効性が開示に正の影響を与えることを示す。銀行規模、収益性、エコイノベーションも開示に寄与。結果は複数の頑健性チェックで支持された。
English
This study analyzes the relationship between board governance effectiveness and carbon emission disclosure in ASEAN banking sectors from 2014-2023 using panel data. Fixed-effects and Tobit regressions show that board governance effectiveness is positively and statistically significantly associated with carbon disclosure. Bank size, age, profitability, and eco-innovation also positively affect disclosure. Results are robust across alternative specifications including quantile regression and GMM.
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
ASEANの任意開示環境を対象とするが、日本のSSBJ移行期において、取締役会のガバナンス強化が開示品質向上に寄与する示唆を提供。邦銀のASEAN進出先での実務にも応用可能。
In the global GX context
This paper contributes to the global literature on corporate governance and climate disclosure, especially in emerging economies. It highlights the role of board effectiveness in improving transparency, relevant for TCFD and ISSB implementation worldwide.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the link between board governance and carbon disclosure in a voluntary setting in ASEAN.
🏢実務担当者:Banks can use this to strengthen board oversight of climate risks to improve disclosure quality.
🏛政策担当者:Regulators in emerging economies can consider governance mandates as a tool to enhance climate transparency.
📄 Abstract（原文）
Type of the article: Research ArticleAbstractClimate-related risks have intensified the demand for transparency in the banking sector, particularly with respect to carbon-related information disclosed to stakeholders. In emerging economies, where climate disclosure remains largely voluntary, internal governance mechanisms are expected to play a decisive role in shaping reporting practices. The aim of this study is to examine the relationship between board governance effectiveness and carbon emission disclosure in the ASEAN banking sector. The object of the study is listed commercial banks operating in six ASEAN countries over the period 2014–2023. The analysis is based on panel data and employs fixed-effects and Tobit regression models to account for unobserved heterogeneity and the bounded nature of disclosure scores. The results indicate that board governance effectiveness is positively and statistically associated with carbon emission disclosure. Accordingly, the within R-squared value for the fixed-effects model is 23.5%, while the pseudo R-squared for the Tobit model is 55%, indicating strong explanatory power of both specifications. Economically, a one-point increase in the Board Effectiveness Score corresponds to an increase of 2.630 units in carbon emission disclosure in the fixed-effects model and 4.550 units in the Tobit specification, indicating economically meaningful improvements in disclosure intensity. In addition, bank size, age, profitability, and eco-innovation activity are found to be positively related to disclosure levels. The results remain robust across alternative specifications, including panel quantile regression, panel logit estimation, and two-step system generalized method of moments.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.21511/bbs.21(1).2026.08first seen 2026-06-29 08:24:03
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