Do audit committees enhance the credibility and assurance of ESG disclosures? evidence from listed firms in Sub-Saharan Africa

日本語

本論文は、サブサハラアフリカの上場企業データを用いて、監査委員会がESG開示の信頼性と保証を高めるかを分析。監査委員会の存在が開示品質向上に寄与する傾向を示す。

English

This study examines whether audit committees enhance the credibility and assurance of ESG disclosures using data from listed firms in Sub-Saharan Africa. Findings suggest that audit committees positively influence disclosure quality.

日本のGX文脈において

日本ではSSBJや有報でのESG開示が進む中、監査委員会の役割が注目される。本論文は新興市場のエビデンスを提供し、日本企業のガバナンス改善に示唆を与える。

In the global GX context

As global disclosure frameworks like ISSB and CSRD emphasize assurance, this paper provides evidence from an understudied region on the role of audit committees in enhancing ESG disclosure credibility, informing best practices for emerging markets.