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ガバナンスの不均一性下におけるホスピタリティ業界のESG開示慣行

ESG Disclosure Practices in Hospitality Under Governance Heterogeneity (原題)

Aso Abdullah, Khaoula Omhand

Corporate Social Responsibility and Environmental Management📚 査読済 / ジャーナル2026-08-27#ESGOrigin: Global経営インパクト: 資金調達対象セクター: hospitality
DOI: 10.1002/csr.70949
原典: https://doi.org/10.1002/csr.70949

🤖 gxceed AI 要約

日本語

本研究は、世界の観光・ホスピタリティ産業における取締役会のジェンダー多様性（BGD）と内部ガバナンスがESG開示に与える影響を、49カ国282社のパネルデータ（2015-2024年）を用いて分析。BGDはESG開示と正の関連があり、特に女性比率が一定水準を超えると顕著になる（臨界質量理論）。監査委員会の独立性も開示を促進し、多様性の効果を強化する。地域別では欧州と北米で効果が明確。

English

This study analyzes the impact of board gender diversity (BGD) and internal governance on ESG disclosure in the global tourism and hospitality industry, using panel data of 282 firms from 49 countries (2015-2024). BGD is positively associated with ESG disclosure, especially when female representation reaches a critical mass. Audit committee independence also enhances disclosure and strengthens the diversity effect. Effects are clearer in Europe and North America.

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開示基準の適用が迫る中、ガバナンスとESG開示の関連性を示す本研究成果は、国内企業の開示体制構築や取締役会構成の見直しに示唆を与える。特に、監査委員会の独立性が開示の質を高めるという知見は、日本の監査等委員会設置会社や指名委員会等設置会社の設計に有用。

In the global GX context

This study contributes to global ESG disclosure scholarship by empirically linking board diversity and audit oversight to transparency in a labor-intensive, reputation-sensitive sector. It supports the ISSB and CSRD emphasis on governance as a driver of sustainability reporting quality, and provides cross-country evidence that institutional context moderates these relationships.

👥 読者別の含意

🔬研究者:Provides robust cross-country evidence on governance-ESG disclosure nexus, with methodological rigor (fixed effects, IV, thresholds).

🏢実務担当者:Highlights the importance of board diversity and audit committee independence for improving ESG disclosure quality, informing governance reforms.

🏛政策担当者:Suggests that regulatory frameworks promoting board diversity and audit oversight can enhance corporate sustainability transparency.

📄 Abstract（原文）

ABSTRACT This study examines how board gender diversity (BGD) and internal governance mechanisms are associated with ESG disclosure in the global tourism and hospitality industry. Using an unbalanced panel of 282 listed firms from 49 countries over 2015–2024, the analysis employs firm and year fixed effects, interaction models, lagged specifications and instrumental‐variable sensitivity tests. The results show that BGD is positively associated with ESG disclosure across environmental, social and governance dimensions, although the relationship is not uniform across representation levels or institutional settings. Squared and threshold specifications indicate that the association becomes more visible when female representation reaches a meaningful level, consistent with critical mass theory. Audit committee independence is also positively associated with ESG disclosure and strengthens the gender diversity‐disclosure relationship, suggesting that diversity is more consequential when supported by monitoring structures. Cross‐continental analysis shows stronger and more precise estimates in Europe and North America, while results for smaller regional subsamples are interpreted cautiously. The study contributes by distinguishing ESG disclosure from ESG performance, situating board diversity in the labour‐intensive and reputation‐sensitive hospitality context and showing that board composition, audit oversight and institutional setting jointly shape sustainability transparency.

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