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バングラデシュにおける法的コンプライアンスとコーポレート・ガバナンスがESG開示の質に与える影響

The Influence of Legal Compliance and Corporate Governance Mechanisms on ESG Disclosure Quality in Bangladesh (原題)

Md. Mamun Bhuiyan, Kazi FarhanaYeasmin, Mohammad Khairul Islam Juman, Md Iqbal Hossain Khan, Rimon Kumar Das

International Journal of Academic Research in Business and Social Sciences📚 査読済 / ジャーナル2026-08-26#ESG経営インパクト: 調達リスク対象セクター: cross_sector
DOI: 10.6007/ijarbss/v16-i8/28829
原典: https://doi.org/10.6007/ijarbss/v16-i8/28829

🤖 gxceed AI 要約

日本語

本研究は、バングラデシュの上場企業における法的コンプライアンスとコーポレート・ガバナンスがESG開示の質に与える影響を検証した。300人の専門家への質問票調査を基に重回帰分析を行い、法的コンプライアンスとガバナンスがESG開示の質に有意な正の影響を与えることを示した。モデルはESG開示の質の47%を説明する。

English

This study examines the impact of legal compliance and corporate governance on ESG disclosure quality in Bangladesh. Based on a survey of 300 professionals, regression analysis shows that both legal compliance and governance mechanisms significantly and positively influence ESG disclosure quality, explaining 47% of its variance.

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開示義務化が進む中、新興国市場のESG開示の質を高める要因としての法規制とガバナンスの役割は、日本企業が海外子会社やサプライチェーンで直面する開示課題への示唆を与える。

In the global GX context

As global disclosure standards like ISSB and CSRD evolve, this study provides empirical evidence from an emerging market on how legal compliance and governance drive ESG disclosure quality, offering insights for harmonizing disclosure practices across jurisdictions.

👥 読者別の含意

🔬研究者:Provides empirical evidence on ESG disclosure determinants in an emerging market, useful for comparative studies.

🏢実務担当者:Highlights the importance of robust governance and compliance for improving ESG disclosure, relevant for multinational operations.

🏛政策担当者:Suggests that strengthening legal frameworks and governance can enhance ESG transparency, informing regulatory design.

📄 Abstract（原文）

This study examines the influence of legal compliance and corporate governance mechanisms on environmental, social, and governance (ESG) disclosure quality in Bangladesh. A quantitative, cross-sectional, and explanatory research design was employed. Data were collected through a structured questionnaire from 300 professionals working in listed corporate organizations, including compliance officers, company secretaries, finance managers, accountants, internal auditors, sustainability officers, departmental managers, and senior executives. The data were analyzed using SPSS through descriptive statistics, reliability and validity assessment, Pearson correlation, and multiple regression analysis. The measurement instrument demonstrated satisfactory reliability and validity, with Cronbach’s alpha values ranging from 0.842 to 0.889. The correlation results revealed significant positive relationships between legal compliance, corporate governance mechanisms, and ESG disclosure quality. The regression model was statistically significant and explained 47.0% of the variation in ESG disclosure quality. Legal compliance had a positive and significant influence on ESG disclosure quality (?=0.421,p

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