External Assurance of Sustainability Reporting and ESG Performance: Evidence from Saudi Listed Firms
サステナビリティ報告の外部保証とESGパフォーマンス：サウジアラビア上場企業の証拠 (AI 翻訳)
Khaled S. Aljaaidi, Neef F. Alwadani, Eyad H. Abutheeb
🤖 gxceed AI 要約
日本語
サウジアラビア上場企業のデータを用いて、サステナビリティ報告の外部保証とESGパフォーマンスの正の関係を実証した。保証の信頼性向上がステークホルダーの信頼を高め、ESG評価を改善することを示唆。Vision 2030やSDGs達成にも貢献する知見。
English
Using data from Saudi listed firms (2014-2021), this study finds a positive association between external assurance of sustainability reports and ESG performance. The results suggest that assurance enhances credibility and stakeholder confidence, aligning with Saudi Vision 2030 and UN SDGs. It underscores the value of voluntary assurance in emerging markets.
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基準の策定が進み、サステナビリティ報告の保証が注目されている。本論文は保証とESGパフォーマンスの関連を実証し、日本の企業や規制当局にとって、保証導入の効果を裏付ける参考事例となる。
In the global GX context
Globally, assurance of sustainability reports is gaining traction under ISSB and CSRD. This study provides empirical evidence from an emerging market (Saudi Arabia) that voluntary assurance is positively linked to ESG performance, supporting calls for mandatory assurance in global frameworks.
👥 読者別の含意
🔬研究者:Expands the ESG assurance literature with evidence from a GCC emerging market, highlighting the credibility-enhancing role of external assurance.
🏢実務担当者:Demonstrates that voluntary assurance can improve ESG scores and stakeholder trust, encouraging firms to invest in third-party verification.
🏛政策担当者:Provides empirical support for mandating assurance on sustainability reports, aligning with Vision 2030 and SDG reporting requirements.
📄 Abstract（原文）
This paper examines the association between external verification of sustainability reports and ESG performance of Saudi-listed firms from the years 2014–2021. With regard to the Saudi stock exchange (Tadawul) dataset consisting of 188 firm-year observations, it is concluded that external sustainability report verification and ESG performance are positively associated. This study constructs the premise that the enhancement of credibility and transparency of sustainability reports in turn fosters stakeholder confidence. This paper documents a positive association between voluntary assurance and ESG performance from an emerging market perspective, which broadens the scope of the ESG literature. This observation particularly justifies the need to endorse more assurance services in support of sustainable development and to strengthen the reporting frameworks and policies. The study results support the objectives of Vision 2030, specifically the pillars of promoting environmental sustainability, corporate transparency, and governance. The evidence aligning national goals to encourage transparency in corporate systems and sustainability in assurance services is the positive relationship between ESG and sustainability reporting assurance. Moreover, the results highlight Saudi Arabia’s dedication to the United Nations Sustainable Development Goals, specifically SDG 12 (Responsible Consumption and Production), and SDG 13 (Climate Action), as they underscore the role of assurance and disclosure practices in fostering sustainable business practices in Saudi Arabia.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.3390/su18136902first seen 2026-07-09 05:11:25
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