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金融包摂とESG開示の関係における取締役会特性の調整役割の検証

Examining the moderating role of board characteristics in the relationship between financial inclusion and ESG disclosure (原題)

Ala Jaber Matarneh, Murad Mohammad Kasassbeh, Laizer Hussain Hjahja

Journal of Islamic accounting and business research📚 査読済 / ジャーナル2026-08-17#ESGOrigin: Global対象セクター: banking
DOI: 10.1108/jiabr-11-2025-0836
原典: https://doi.org/10.1108/jiabr-11-2025-0836

🤖 gxceed AI 要約

日本語

ヨルダンの銀行14行（2018-2023年）を対象に、金融包摂（FI）がESG開示に与える影響と、取締役会特性の調整効果を検証。回帰分析の結果、FIはESG開示に正の影響を与え、取締役会の属性がその関係を強化することが示された。特に金融サービスの利用と金融深度の側面で顕著。

English

This study examines the impact of financial inclusion (FI) on ESG disclosure in 14 Jordanian banks (2018-2023) and the moderating role of board characteristics. Using regression analysis, it finds that FI positively affects ESG disclosure, and board attributes strengthen this relationship, especially in usage and depth dimensions.

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開示が進む中、金融包摂とガバナンスの連関を示す本研究成果は、銀行のESG開示品質向上や取締役会の役割再考に示唆を与える。中東の事例だが、日本の金融機関の開示実務にも応用可能な視点を提供。

In the global GX context

This paper contributes to global ESG disclosure literature by linking financial inclusion to disclosure quality and highlighting governance as a moderator. It offers insights for emerging markets and complements ISSB/CSRD discussions on the role of board oversight in sustainability reporting.

👥 読者別の含意

🔬研究者:Provides empirical evidence on FI-ESG nexus and board moderation, useful for governance and disclosure research.

🏢実務担当者:Highlights the importance of board characteristics in enhancing ESG disclosure, guiding corporate governance improvements.

🏛政策担当者:Suggests regulators encourage unified sustainability disclosure standards and financial inclusion policies.

📄 Abstract（原文）

Purpose The purpose of this study is to examine the link between financial inclusion (FI) and Environmental, Social and Governance (ESG) Disclosure in Jordanian Banks, besides studying the modified role of board characteristics in this relationship. Design/methodology/approach This study is based on panel time-series data covering 14 banks (12 conventional banks and 2 Islamic banks) over the period from 2018 to 2023, using a regression analysis method and the Generalized Least Squares method. FI was measured across three domains: access to financial services, usage of these services and financial depth. Meanwhile, the board characteristics were measured through indicators such as board size, independence, gender diversity, number of meetings and financial expertise. Sustainability disclosure was measured using an index composed of 49 items distributed across the three domains. Findings The empirical data shows a statistically significant positive effect of FI on ESG disclosure of banks. In addition, the finding also supports the assumption that board of directors attributes serve as a moderating variable and increase the extent of this relationship, especially in the dimension of use of financial services and financial depth, and no interactive influence of these variables was observed in the direction of access to financial services. Practical implications Banks need to work to enhance FI by developing comprehensive and sustainable financial services. It is also recommended to improve the characteristics of boards of directors to strengthen oversight and decision-making that supports sustainability. Regulators can also encourage banks to adopt unified standards for sustainability disclosure. Future studies can expand the use of qualitative indicators and questionnaire tools to understand the non-quantitative factors affecting this relationship, as well as expand to include other countries in the MENA region. Originality/value This study bridges the gap in the available literature and offers empirical recommendations for design of inclusive and sustainable finance by integrating the concept of governance into the domain of FI and sustainability.

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