Steering the helm of sustainability: the role of sustainability committees and female directors
持続可能性のかじ取り：持続可能性委員会と女性取締役の役割 (AI 翻訳)
Yew Hua Ling, Y. Tham, L. Jong
🤖 gxceed AI 要約
日本語
本論文は、マレーシア上場企業におけるSDG開示の幅に対する持続可能性委員会と女性取締役の影響を分析。持続可能性委員会の存在がSDG開示を促進し、女性取締役も直接的に開示を向上させることを実証。さらに、取締役会のジェンダー多様性が持続可能性委員会の効果を強化する調整役を果たすことを示唆。
English
This study examines how sustainability committees and female directors affect SDG disclosure breadth among Malaysian listed firms. Using a panel of 1,958 firm-year observations, it finds that sustainability committees significantly enhance SDG disclosure, and female directors also have a direct positive impact. The study also reveals that board gender diversity moderates the relationship, amplifying the effect of sustainability committees on SDG outcomes.
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
日本でもコーポレートガバナンス・コードやスチュワードシップコードでサステナビリティ委員会の設置や取締役会の多様性が求められており、本研究成果は日本の企業統治改革やSSBJを踏まえた開示実務に示唆を与える。マレーシアの新興市場エビデンスは、日本企業のグローバルなベンチマークとしても有用。
In the global GX context
This paper provides evidence from an emerging market on how sustainability committees and board gender diversity drive SDG disclosure, relevant to global trends such as the CSRD and ISSB standards. It offers insights for jurisdictions considering mandatory sustainability governance requirements and highlights the moderating role of female directors in enhancing disclosure outcomes.
👥 読者別の含意
🔬研究者:This study fills a gap in the literature on SDG disclosure determinants in emerging markets and offers a robust methodology for causal inference (system GMM).
🏢実務担当者:Corporate boards can use these findings to justify forming sustainability committees and increasing gender diversity to improve SDG disclosure.
🏛政策担当者:Regulators in emerging economies may consider mandating sustainability committees and board diversity to enhance corporate SDG reporting.
📄 Abstract（原文）
The purpose of this study is to investigate the role of sustainability committees (SCs) and CEO attributes (i.e. tenure, age, shareholdings and duality) in driving SDG disclosure breadth among Malaysian publicly listed firms. Furthermore, this study examines the moderate role of female board directors between SCs and CEO attributes to influence corporate SDG outcomes. This study uses a panel data set of 1,958 firm-year observations from Malaysian listed firms (2018–2021). Sustainability data were hand-collected from sustainability reports, while financial and governance data were extracted from annual reports and Capital IQ. Fixed-effects regression with robust standard errors and system GMM estimation were applied to address endogeneity and ensure robustness of results. The results of this study indicate that the presence of SCs significantly enhances the SDG disclosure breadth among Malaysian listed firms. Furthermore, the female director has a direct positive impact on increasing the SDG disclosure breadth. This study is original in three ways. First, this study offers the first large-sample evidence (1,958 firm-years, 2018–2021) on how SCs shape firms’ SDG disclosure breadth in Malaysia’s emerging-market setting. Second, this paper uniquely tests the moderating role of board gender diversity, showing that SC amplify the contribution of female directors to SDG outcomes. Third, this study triangulates fixed-effects estimates with system GMM to address endogeneity, using hand-collected SDG measures from sustainability reports. Collectively, this study identifies governance mechanisms that advance SDG performance and informs Malaysian governance reforms and investor stewardship.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1108/jaoc-04-2025-0110first seen 2026-05-15 18:50:33 · last seen 2026-06-15 05:28:14
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