THE INFLUENCE OF BOARD ALLOWANCE AND GENDER DIVERSITY ON ESG REPORTING QUALITY IN THE AMMAN STOCK EXCHANGE (ASE)
取締役報酬とジェンダー多様性がアンマン証券取引所のESG報告品質に与える影響 (AI 翻訳)
Menazel Fatehi, Srouji Suraiya Ibrahim, Wan Sallha Yusoff
🤖 gxceed AI 要約
日本語
本論文は、アンマン証券取引所（ASE）上場企業における取締役報酬とジェンダー多様性がESG報告品質に与える影響を概念的枠組みで分析する。エージェンシー理論、スチュワードシップ理論、資源依存理論に基づき、両変数がESG開示の質を高めるという仮説を提示。実証段階では、ASE20指数採用企業の5年間のデータを用いたパネル回帰と内容分析を提案している。
English
This paper conceptually analyzes the influence of board compensation and gender diversity on ESG reporting quality for firms listed on the Amman Stock Exchange (ASE). Drawing on agency, stewardship, and resource dependence theories, it hypothesizes that both factors positively affect ESG disclosure quality. A prospective empirical design uses panel data regression and content analysis of ASE20 firms over five years.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
In the global GX context
While focused on Jordan, this paper underscores the importance of board governance mechanisms for ESG disclosure quality—a key theme in global sustainability reporting frameworks (e.g., ISSB, GRI). It offers emerging-market evidence that can inform comparative corporate governance research.
👥 読者別の含意
🔬研究者:Conceptual framework linking board attributes to ESG reporting quality can be tested in other emerging markets.
🏢実務担当者:Findings suggest that board compensation and gender diversity strategies can enhance ESG transparency.
🏛政策担当者:Regulators in emerging markets can consider board composition requirements to improve sustainability disclosure.
📄 Abstract（原文）
Purpose: This article conceptually investigates the influence of two critical corporate governance mechanisms—Board of Directors’ Allowance (Compensation) and Board of Directors’ Gender Diversity—on the quality of Environmental (E), Social (S), and Governance (G) Reporting among companies listed on the Amman Stock Exchange (ASE). The study leverages established theories such such as Agency Theory, Stewardship Theory, and Resource Dependence Theory to develop a conceptual framework. Methodology: The study proposes a hypothetical methodology utilizing panel data regression and content analysis of sustainability reports from companies listed on the ASE20 index over a five-year period (e.g., 2020–2024). Content analysis would be used to develop a disclosure index based on GRI/ISSB standards. Findings: The synthesized findings anticipate that both independent variables are positively associated with enhanced ESG disclosure quality. Higher board allowance is expected to attract the necessary expertise for complex ESG oversight, while greater gender diversity is hypothesized to introduce perspectives that foster transparency and accountability, particularly in the Social and Governance dimensions. Conclusion: The quality of ESG Reporting in the Amman Stock Exchange is significantly shaped by the internal dynamics of the Board of Directors. The study offers crucial implications for Jordanian regulators and corporate boards, emphasizing the strategic role of board composition in advancing corporate sustainability and market transparency.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.35631/ijemp.933012first seen 2026-05-05 23:12:58
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