Influence of board composition on the level of SDG reporting of Chilean listed companies
チリ上場企業のSDG報告レベルに及ぼす取締役会構成の影響 (AI 翻訳)
Julio César Hernández Pajares, Cecilia Venegas Morales, Fernando Andrés Morales Parada
🤖 gxceed AI 要約
日本語
チリ上場企業の統合報告書におけるSDGs開示レベルに取締役会の構成が与える影響を、OLS回帰で分析。取締役会の規模と女性比率がSDGs開示に正の影響を与え、正当性理論に基づき、サステナビリティに敏感な業種やGRI基準の適用も有意に関連することを示した。規制強化とコーポレートガバナンス政策の重要性を示唆。
English
This study analyzes the influence of board composition on SDG disclosure levels in Chilean listed companies' integrated reports using OLS regression. Board size and proportion of women positively and significantly affect SDG disclosure, along with belonging to sustainability-sensitive sectors and applying GRI standards. The findings highlight the importance of regulatory frameworks and governance policies for transparency.
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開示が始まり、取締役会の多様性とサステナビリティ開示の関係が注目される。本論文の知見は、日本の有報や統合報告書におけるガバナンスと開示の連関を考察する上で参考になる。
In the global GX context
This paper contributes to global disclosure scholarship by providing empirical evidence from Latin America on the link between board composition and SDG reporting, complementing studies from developed markets. It underscores the role of governance in sustainability transparency, relevant to ISSB and CSRD contexts.
👥 読者別の含意
🔬研究者:Provides empirical evidence on board characteristics and SDG disclosure in an emerging market context.
🏢実務担当者:Suggests that increasing board size and gender diversity may enhance SDG reporting quality.
🏛政策担当者:Highlights the need for regulatory frameworks that promote governance practices supporting sustainability disclosure.
📄 Abstract（原文）
Purpose: To analyze the influence of board composition on the level of disclosure of the Sustainable Development Goals (SDGs) in listed Chilean companies, in order to identify preliminary patterns that improve understanding of the variables associated with this sustainability transparency. Methodology: A quantitative approach was used, with a non-confirmatory explanatory scope aimed at identifying significant relationship patterns. The influence of board characteristics on SDG disclosure in companies' integrated reports was examined using an ordinary least squares (OLS) regression model. Results: The size of the board and its proportion of women had a positive and significant influence on the level of SDG disclosure. According to legitimacy theory, belonging to sectors that are sensitive to sustainability and applying the GRI standard also had a significant influence on such disclosure. Implications: The results indicate the importance of strengthening the role of regulatory bodies in implementing sustainability regulatory frameworks and promoting corporate governance policies that improve transparency with the SDGs. Originality: Providing empirical evidence on the relationship between board composition and sustainability disclosure in the context of Chilean market regulation, contributing to the development of an emerging line of research in Latin America.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://revistas.udec.cl/index.php/ran/article/download/20657/19927first seen 2026-05-15 18:28:14 · last seen 2026-07-16 05:45:38
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