ナイジェリア上場製造企業のサステナビリティ報告遵守に対する規範的圧力の効果
EFFECT OF NORMATIVE PRESSURE ON SUSTAINABILITY REPORTING COMPLIANCE OF LISTED MANUFACTURING COMPANIES IN NIGERIA (原題)
DANIEL MATHEW DATONG, MAIMAKO NKURI LIVINUS, Samson Iliya Nyahas, BEREH MONDAY NTO, KENNETH LAWRENCE KWAPVEL
🤖 gxceed AI 要約
日本語
ナイジェリア上場製造企業47社の2015〜2024年の財務諸表パネルデータを用い、規範的同型化圧力がサステナビリティ報告遵守に与える影響を回帰分析で検証。規範的圧力は1%水準で有意な正の効果（t=13.83）を示し、専門職性の向上が遵守促進に重要と結論づけた。
English
Using panel data from 47 listed Nigerian manufacturing firms (2015–2024), this study tests whether normative isomorphic pressure drives sustainability reporting compliance. Regression results show a highly significant positive effect (t=13.83, p<0.01), concluding that professionalism is key to improving compliance.
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
新興国における制度論的圧力と開示遵守の関係を示す実証研究。日本ではSSBJ基準導入や有報でのサステナビリティ開示義務化が進む中、規範的圧力（専門職団体・業界慣行）が遵守を促すメカニズムは、日本企業の開示ガバナンス設計にも示唆を与える。
In the global GX context
This study adds emerging-market evidence to the global disclosure literature, showing that normative pressure (professional norms, industry practice) drives compliance. It complements TCFD/ISSB adoption research by highlighting informal institutional forces alongside formal regulation, relevant as ISSB standards roll out globally.
👥 読者別の含意
🔬研究者:制度論（DiMaggio & Powell）をサステナビリティ開示遵守に適用した新興国実証として、規範的圧力の定量効果を確認できる。
🏢実務担当者:専門職団体や業界慣行への同調が開示遵守を促すことを示し、社内の開示ガバナンス・人材育成の重要性を裏付ける。
🏛政策担当者:規制だけでなく専門職性・業界規範の醸成が開示遵守を高める点は、開示制度設計の参考になる。
📄 Abstract（原文）
The importance of presenting wholistic report about the operations and activities of a company cannot be overemphasized. It is therefore very important that manufacturing companies comply with sustainability reporting. This study investigated the role of normative isomorphism on the sustainability reporting compliance of listed manufacturing companies in Nigeria. The problem was to find out whether normative isomorphic pressure has significant effect on the sustainability reporting compliance of listed manufacturing companies in Nigeria. Longitudinal Panel Data were collected from 47 manufacturing company’s financial statements from 2015 to 2024 and analysed using regression analysis on E-views 12. Result revealed that normative isomorphism has significant and positive effect on the sustainability reporting compliance of listed manufacturing companies in Nigeria.. In essence, the result showed that normative isomorphism ((N) is 1.8399 with a t-statistic of 13.8253 and a p-value of 0.0000, highly significant atthe 1% level. Therefore, the researcher concluded that normative isomorphism positively and significantly influences sustainability reporting compliance among listed manufacturing firms in Nigeria. The study recommended that professionalism should be key in order to achieve sustainability reporting compliance.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.70382/bejmse.v13i7.097first seen 2026-10-14 05:11:25
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