Do political connections and Environmental, Social, and Governance (ESG) performance affect the relationship between climate change risk and audit efforts?
政治的つながりとESGパフォーマンスは気候変動リスクと監査努力の関係に影響を与えるか？ (AI 翻訳)
Abdullah Almutairi, Amjad Jameel Al-Shorafa, F. Haidar, S. Abdelazim, Tamer Elswah
🤖 gxceed AI 要約
日本語
本研究は、エジプトの新興市場において、気候リスク開示が監査人の労力に与える影響を実証した。分析の結果、気候リスク開示が多いほど監査努力が増大し、その効果は政治的つながりを持つ企業やESGパフォーマンスが高い企業でより顕著であることが示された。
English
This study examines the impact of climate risk disclosures on auditors' workload using data from Egyptian non-financial companies (2017-2022). Results show that greater climate risk disclosure leads to increased audit effort, and this effect is amplified for firms with political connections and higher ESG performance.
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基準の任意適用が進むが、気候リスク開示が監査負担に与える影響は今後の実務課題となる。本研究成果は、監査人のリソース配分や開示の質に関する議論に示唆を与える。
In the global GX context
Globally, climate risk disclosure is expanding under frameworks like ISSB and CSRD, yet its impact on audit effort is underexplored. This study provides empirical evidence from an emerging market, highlighting that disclosure quantity and quality influence assurance costs and may interact with firm characteristics like political ties.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the link between climate risk disclosure and audit effort, with moderating effects of political connections and ESG performance.
🏢実務担当者:Highlights that increased climate disclosure may raise audit workload and costs, especially for politically connected or high-ESG firms.
🏛政策担当者:Suggests that disclosure regulations should consider assurance implications and potential differential impacts across firm types.
📄 Abstract（原文）
The influence of climate risk disclosures on audit engagements remains unclear, largely due to a scarcity of empirical evidence regarding their effect on audit efforts. This study addresses this gap by examining the impact of climate risk disclosures on auditors’ workload. Additionally, it investigates whether political connections and Environmental, Social, and Governance (ESG) performance moderate this relationship within emerging markets in Egypt. The analysis uses data from non-financial companies listed on the Egyptian Stock Exchange between 2017 and 2022. Multiple regression models were developed to test the research hypotheses. Results reveal that greater climate risk disclosure prompts auditors to exert increased effort. Furthermore, this effect is amplified in companies with political connections and higher ESG performance. Robustness tests, employing alternative measures of climate risk disclosure, confirm these findings.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.5267/j.jpm.2025.9.009first seen 2026-07-18 07:47:44
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