The Impact of Sustainability Committee on Environmental, Social and Governance Reporting Quality: Evidence from ASEAN-5
サステナビリティ委員会が環境・社会・ガバナンス報告の質に与える影響：ASEAN-5からのエビデンス (AI 翻訳)
Kah Yong Chow, Mohd Zulkhairi Mustapha, Ervina Alfan
🤖 gxceed AI 要約
日本語
この研究は、ASEAN-5の上場企業におけるサステナビリティ委員会の属性とESG報告の質との関係を調査した。パネルデータ分析の結果、委員会の独立性が報告の質を向上させる一方、女性比率が高いとむしろ低下することが示された。また、委員会の規模や教育レベル、専門性は有意な影響を持たなかった。
English
This study examines the relationship between sustainability committee attributes and ESG reporting quality in ASEAN-5 listed firms. Using panel data from 896 firm-year observations (2020-2022), it finds that committee independence enhances ESG reporting quality, while gender diversity negatively affects it. Committee size, educational level, and expertise show no significant effect.
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
ASEAN-5の知見は、SSBJが求める取締役会の監督機能を考慮する日本企業や規制当局にも示唆を与える。特に独立性と多様性の相反する効果は、日本の委員会設計において慎重な検討を促す。
In the global GX context
This ASEAN evidence contributes to the global debate on board committee composition for ESG disclosure quality, relevant for ISSB and CSRD implementation. The nuanced finding on independence versus diversity offers practical guidance for regulators formalizing sustainability committees.
👥 読者別の含意
🔬研究者:Provides empirical evidence on specific committee attributes (independence, gender diversity) and their varying effects on ESG reporting quality in an emerging market context.
🏢実務担当者:Suggests that prioritizing committee independence over size or expertise may improve ESG reporting quality, but caution is needed regarding gender diversity effects.
🏛政策担当者:Emphasizes the need for regulatory guidelines that mandate committee independence, while avoiding one-size-fits-all requirements on diversity or size.
📄 Abstract（原文）
The board-level sustainability committee (SC) serves as a pivotal mechanism for enhancing the quality and transparency of environmental, social and governance reporting (ESGR). However, the existing literature offers limited insight into how specific attributes of SC play a role in influencing ESGR quality. This study aims to bridge this gap by empirically examining the relationship between specific SC attributes and ESGR quality among the publicly listed companies in the Association of Southeast Asian Nations (ASEAN)-5. The study’s findings were based on 896 firm-year observations from the non-financial listed firms in ASEAN-5, covering from year 2020 to 2022. Employing a panel-corrected standard errors regression analysis, the results suggest that SC independence acts as a key driver in enhancing the ESGR quality. Conversely, SC gender diversity is found to have a negative effect on ESGR quality. Moreover, we find no statistical evidence that SC size, educational level and expertise have a significant effect on ESGR quality. These findings offer fresh insights into how SC attributes influence ESGR quality, particularly in the ASEAN context. It also provides practical guidance for regulators by emphasizing the need to embed committee independence when formalizing such committees within board governance frameworks.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1177/09721509261460107first seen 2026-07-18 06:22:16
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