Board Gender Diversity and the Quality of Corporate Climate Impact Disclosure: UK Evidence
取締役会のジェンダー多様性と企業の気候影響開示の質：英国の証拠 (AI 翻訳)
Mahmoud Elmarzouky, Sabrina Khemiri, Doaa Shohaieb
🤖 gxceed AI 要約
日本語
本研究は、英国の非金融企業を対象に、取締役会のジェンダー多様性が気候関連開示の質に与える影響を検証。テキスト分析に基づく新しい指標を開発し、年次報告書の気候開示の深さを測定。女性取締役が4人以上いる場合に開示の質が最も高まることを発見。IFRS S1/S2などの枠組みに関連する。
English
This study examines how board gender diversity affects the quality of climate impact disclosure in UK nonfinancial firms. Using a novel text-analysis-based index, it finds that boards with at least four female directors significantly enhance disclosure quality. The findings are robust across various specifications and contribute to governance and sustainability literature, relevant under IFRS S1/S2.
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、取締役会の構成が開示の質に与える影響は、企業のガバナンス対応に示唆を与える。女性取締役の増加が気候開示の充実につながる可能性は、日本の企業統治改革にも関連する。
In the global GX context
This paper provides empirical evidence linking board diversity to climate disclosure quality, which is highly relevant for global frameworks like ISSB S1/S2 and CSRD. It offers insights for companies and regulators on how governance structures can enhance transparency, supporting the global push for standardized climate reporting.
👥 読者別の含意
🔬研究者:Provides a novel text-based index for measuring climate disclosure quality and robust evidence on board diversity's role.
🏢実務担当者:Suggests that increasing female board representation can improve climate reporting, informing board composition strategies.
🏛政策担当者:Highlights the importance of board diversity in achieving high-quality climate disclosures, relevant for regulatory frameworks.
📄 Abstract（原文）
ABSTRACT This study examines how board gender diversity influences the quality of corporate climate impact disclosure, a critical element of firms' environmental transparency. Focusing on UK nonfinancial firms, we draw on gender socialisation and critical mass theories to explore how diverse boards contribute to strategic climate reporting. We develop a novel textual analysis–based index to measure the depth of climate‐related disclosure within annual reports and assess its relationship with board composition. Our findings reveal that board gender diversity significantly enhances the quality of climate disclosures, with boards comprising at least four female directors exerting the strongest positive influence. These results are robust across multiple model specifications, endogeneity checks and diversity measures. By linking board structure to environmental reporting quality, this study advances understanding of how corporate governance can support climate‐related transparency, an issue of growing importance under frameworks such as IFRS S1 and S2. Our work contributes to the literature on sustainability strategy, governance and environmental performance.
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.1002/bse.71356first seen 2026-08-16 06:03:08
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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。