取締役会の多様性とサステナビリティ開示の質：資源依存理論とステークホルダー理論を統合した概念的枠組み
BOARD DIVERSITY AND SUSTAINABILITY DISCLOSURE QUALITY: A CONCEPTUAL FRAMEWORK INTEGRATING RESOURCE DEPENDENCE THEORY AND STAKEHOLDER THEORY (原題)
Wan Razazila Wan Abdullah, Enny Nurdin Sutan Maruhun, Naimah Ahmad Yahya, Norzarina Noordin, Ahmad Zoolhelmi Alias
🤖 gxceed AI 要約
日本語
取締役会の多様性とサステナビリティ開示の質の関係について、先行研究の結果が一致しない理由を、多様な取締役選任後の社内体制、特にESG委員会の実効性に求める概念的論文。ステークホルダー理論と資源依存理論を統合し、ESG委員会の独立性・専門性・勤勉性が多様性と開示品質の関係を強めるとする枠組みを提示する。実証検証に向けた3つの命題を提示し、新興国では形式的な多様性要件が実質的参加に結びつかない点を指摘する。
English
This conceptual paper argues that mixed evidence on board diversity and sustainability disclosure quality stems from what happens after diverse directors are appointed. Integrating Stakeholder Theory and Resource Dependence Theory, it proposes that ESG committee effectiveness—independence, expertise, and diligence—strengthens the diversity–disclosure quality link. Three propositions are offered for future empirical testing, with attention to emerging markets where formal diversity mandates may not yield meaningful participation.
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2022年以降のプライム市場向けコーポレートガバナンス・コード改訂で取締役会の多様性確保が要請され、SSBJ基準や有価証券報告書でのサステナビリティ開示が拡大している。本稿のESG委員会実効性という視点は、形式的な女性・外国人取締役登用にとどまらず、開示の質を高めるための社内ガバナンス設計を考える上で示唆を与える。
In the global GX context
As ISSB/IFRS S1-S2 and CSRD raise the bar for sustainability disclosure, governance scholars and regulators increasingly ask whether board composition alone drives disclosure quality. This framework adds to global disclosure scholarship by shifting attention from diversity quotas to committee-level effectiveness, a distinction relevant to emerging markets adopting formal diversity requirements.
👥 読者別の含意
🔬研究者:Provides a testable theoretical model linking board diversity, ESG committee effectiveness, and disclosure quality for empirical governance research.
🏢実務担当者:Suggests that appointing diverse directors is insufficient; companies should design ESG committees with independence, expertise, and diligence to improve disclosure quality.
🏛政策担当者:Highlights that formal board diversity requirements may not translate into better sustainability disclosure without accompanying committee governance standards.
📄 Abstract（原文）
Sustainability disclosure is now an important feature of company reporting as the focus on environmental, social, and governance (ESG) issues grows. However, the evidence regarding board diversity remains mixed. Some studies link a diverse board to improved sustainability reporting, while others find little to no effect. This research contends that the distinction may lay in what happens after diverse directors are selected. Specifically, the board must create an internal framework that allows for the exploitation of varied information and perspectives in ESG supervision. Drawing on Stakeholder Theory and Resource Dependence Theory (RDT), this paper develops a framework in which ESG committee effectiveness strengthens the relationship between board diversity and sustainability disclosure quality. ESG committee effectiveness is considered in terms of independence, relevant expertise, and diligence. The framework distinguishes between the resources that diverse directors contribute and the committee structure that is used to apply those resources. Three propositions are developed for future empirical testing. The paper contributes to the governance literature by showing that board composition and committee effectiveness should be considered together, especially in emerging markets where formal diversity requirements may not always result in meaningful participation.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://gaexcellence.com/index.php/aijbes/article/download/8303/7189first seen 2026-10-25 05:42:45 · last seen 2026-11-06 05:24:29
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