Does Ethics Matter? The Moderating Role of Business Ethics in Corruption Management and <scp>ESG</scp> Disclosure in Asia
倫理は重要か？アジアにおける腐敗管理とESG開示における企業倫理の調整役 (AI 翻訳)
Tuan Nhat Pham, Yan‐Jie Yang
🤖 gxceed AI 要約
日本語
本研究は、アジア11カ国663社のデータを用いて、腐敗管理と企業倫理がESG開示の透明性に与える影響を分析。結果、強力な腐敗防止慣行と高い倫理志向がESG開示を促進し、企業倫理が腐敗管理とESG透明性の関係を強化することを発見。エンドジェニティ対策としてDGMMを採用し、COVID-19の影響も考慮した。
English
This study examines how corporate corruption management and business ethics influence ESG disclosure transparency in 663 Asian firms across 11 countries (2013-2023). Findings show that robust anti-corruption practices and strong ethical orientation are positively linked to ESG transparency, with business ethics strengthening the corruption-ESG relationship. The study uses DGMM to address endogeneity and controls for COVID-19 shock.
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
日本でもSSBJや有価証券報告書でのESG開示が進む中、アジア市場での腐敗管理と倫理の役割を実証した本結果は、日本企業の海外子会社におけるガバナンス強化や開示品質向上に示唆を与える。
In the global GX context
As global ESG disclosure frameworks (ISSB, CSRD) emphasize governance and ethics, this study provides empirical evidence from Asia on how anti-corruption and business ethics enhance transparency, relevant for multinationals and regulators in emerging markets.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the moderating role of business ethics in the corruption-ESG disclosure link, using robust methods.
🏢実務担当者:Highlights that strong anti-corruption policies and ethical culture can improve ESG disclosure quality, useful for corporate compliance and reporting teams.
🏛政策担当者:Suggests that promoting business ethics and anti-corruption measures can strengthen ESG disclosure in Asian markets, informing regulatory design.
📄 Abstract（原文）
ABSTRACT This study investigates how corporate corruption management and business ethics influence ESG reporting transparency in Asian firms, utilizing a dataset comprising 663 firms across 11 countries from 2013 to 2023. Addressing a significant research gap in emerging markets, it further examines whether business ethics moderates the relationship between corruption management and ESG disclosures. Grounded in agency, legitimacy, and signaling theories, the findings yield three core insights: (1) robust anti‐corruption practices are positively linked to ESG transparency; (2) firms with strong ethical orientations exhibit higher ESG disclosure levels; and (3) business ethics strengthens the positive association between corruption management and ESG transparency. Methodologically, the study adopts the difference generalized method of moments (DGMM) to address endogeneity concerns, employs alternative ESG proxies, and controls for sectoral heterogeneity, regulatory differences, and the quasi‐natural shock of COVID‐19. The results offer robust empirical support and yield practical insights for enhancing corporate transparency and sustainability across Asia's heterogeneous institutional landscapes.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.1111/beer.70012first seen 2026-05-05 19:08:26
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。