Corporate social responsibility disclosure and financial reporting quality: Evidence from Gulf Cooperation Council countries

日本語

本論文は、湾岸協力会議（GCC）諸国におけるCSR開示と財務報告の質との関係を実証的に検証する。CSR開示が情報の非対称性を低減し、財務報告の信頼性を高める可能性を示唆する。GCC地域特有の制度的文脈を考慮した分析が特徴である。

English

This paper empirically examines the relationship between CSR disclosure and financial reporting quality in Gulf Cooperation Council (GCC) countries. It suggests that CSR disclosure may reduce information asymmetry and enhance the reliability of financial reporting. The analysis considers the unique institutional context of the GCC region.

日本のGX文脈において

日本ではSSBJ開示や有報でのサステナビリティ情報拡充が進む中、CSR開示が財務報告の質に与える影響を示す本研究成果は、日本の開示制度設計や企業の開示戦略に示唆を与える。ただし、GCC特有の制度環境との違いに留意が必要。

In the global GX context

Globally, as ISSB and CSRD frameworks emphasize the integration of sustainability and financial reporting, this study provides empirical evidence on how CSR disclosure can affect financial reporting quality. It contributes to the growing literature on the interplay between non-financial and financial disclosure, relevant for standard-setters and investors.