ジンバブエにおける取締役会特性とサステナビリティ報告（2018年）
BOD Characteristics and Sustainability Reporting in Zimbabwe, 2018 (原題)
Ivonne Ndlovu
🤖 gxceed AI 要約
日本語
ジンバブエ証券取引所上場企業を対象に、取締役会の性別多様性・民族多様性・独立性・規模がサステナビリティ報告に与える影響を検証した実証研究。回帰分析の結果、取締役会の民族多様性のみがサステナビリティ報告と有意に正の関連を示し、規模・独立性・性別多様性は有意ではなかった。取締役会の異質性が報告の質を高めうることを示唆し、取締役任命における多様性の考慮を推奨している。
English
This study examines how board characteristics—gender diversity, ethnicity, independence, and size—affect sustainability reporting among Zimbabwe Stock Exchange-listed firms. Using regression on survey data from 40 executives and 41 board members, only board ethnicity shows a significant positive association with sustainability reporting. The authors recommend considering board diversity in director appointments to enhance sustainability disclosure.
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
日本のSSBJ・有報開示の文脈とは直接の関連は薄いが、新興国における取締役会ガバナンスとサステナビリティ開示の関係性は、日本企業のグローバルサプライチェーンにおけるESGデューデリジェンスや現地ガバナンス評価の参考になりうる。
In the global GX context
This paper adds to global disclosure scholarship by providing empirical evidence from a developing African market on how board diversity—particularly ethnicity—shapes sustainability reporting. It complements TCFD/ISSB discussions by highlighting governance determinants of disclosure quality in emerging economies, where such evidence is scarce.
👥 読者別の含意
🔬研究者:新興国における取締役会多様性とサステナビリティ報告の関係を実証的に示した点が参考になる。
🏢実務担当者:グローバルサプライチェーン上の新興国サプライヤーのガバナンス評価やESGデューデリジェンスに活用できる。
🏛政策担当者:新興国におけるコーポレートガバナンス政策とサステナビリティ開示促進の設計に示唆を与える。
📄 Abstract（原文）
This study examined how various board of directors (BOD) characteristics, including gender diversity, BOD ethnicity, BOD independence, and BOD size, influence sustainability reporting among organisations listed on the Zimbabwe Stock Exchange (ZSE). This study employed a positivist philosophical approach and an explanatory research design. The study population consisted of 64 organisations listed on the ZSE. Out of the 52 annual reports that were screened, 30 companies that reported on economic, social, environmental and governance issues were identified and used as a sample for the study. The researcher collected data from 40 top executives and 41 BOD members through a questionnaire and analysed it using regression to determine the relationship between selected BOD characteristics and sustainability reporting. The results show that only BOD ethnicity is statistically significantly and positively associated with sustainability reporting (β = .494, p < .05). In contrast, BOD size, BOD independence, and gender diversity show no statistically significant relationship. The research shows that board heterogeneity, especially BOD ethnicity, may enhance board effectiveness and encourage sustainability reporting by bringing diverse experience, perspectives, and relationships to board discussions. The study recommends that shareholders and corporate governance practitioners consider board diversity when appointing directors. Companies, meanwhile, should strengthen governance processes to enable diverse board members to contribute to sustainability reporting.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.51317/wqgnxa29first seen 2026-10-18 04:53:23
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