Effect of Institutional Factors on Corporate Sustainability Disclosure of Healthcare Companies in Nigeria
ナイジェリアのヘルスケア企業における企業の持続可能性開示に対する制度的要因の影響 (AI 翻訳)
Yagana Baba, Bukar Waziri, Amina Idriss
🤖 gxceed AI 要約
日本語
本研究は、ナイジェリアのヘルスケア企業における持続可能性開示（CSD）に制度的要因が与える影響を分析した。10年間のデータを用いた分析の結果、制度的圧力とCSDの間に強い正の相関（+91%）と有意な正の効果が確認された。結論として、規制の強化と遵守監視の重要性を提言している。
English
This study examines the effect of institutional factors on corporate sustainability disclosure (CSD) in Nigerian healthcare companies over 10 years. Results show a strong positive correlation (+91%) and significant positive effect of institutional pressure on CSD. The study recommends strengthening regulatory enforcement and compliance monitoring.
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
本論文はナイジェリアを対象としており、直接的な日本のGX文脈への関連性は低い。しかし、新興国における制度圧力と持続可能性開示の関係は、日本企業が海外展開する際の参考となり得る。
In the global GX context
This paper provides empirical evidence from Nigeria on how institutional factors drive sustainability disclosure, contributing to the global literature on disclosure determinants in emerging markets. It highlights the importance of regulatory enforcement for improving corporate transparency.
👥 読者別の含意
🔬研究者:This study offers insights into institutional theory and sustainability disclosure in developing countries, useful for comparative research.
🏛政策担当者:Regulators in emerging markets can use these findings to strengthen enforcement mechanisms for sustainability reporting.
📄 Abstract（原文）
Stakeholders now demand more than just financial performance for rational decisions because of growing environmental challenges, societal inequalities as well as governance concerns, hence the need for corporate sustainability disclosure (CSD). This will help strengthen transparency and make organisation behave responsibly. Studies have shown that some factors are responsible for improved reporting on non- financial matters. On this premise, this study is aimed at assessing the effect of institutional factors on CSD. The information is obtained from secondary source, sampling out companies in the health care sector of Nigeria for period of 10 years. The information obtained were analysed using both descriptive (mean, standard deviation, minimum and maximum) and inferential statistics (correlation and regression analysis) respectively. Descriptive statistics result showed a moderate level of sustainability disclosure among health companies. The finding revealed a strong positive correlation between institutional factors pressure on CSD upto +91%. Furthermore, the outcome also revealed a significant positive effect of institutional factors on CSD in healthcare sector of Nigeria with p-value of 0.000 less than significant value of 0.005. The study concludes that institutional factor pressure significantly and positively influence CSD even in Nigeria. Therefore, it recommends strengthening and enforcing of institutional regulatory activities related to sustainability such as compliance monitoring and penalties for non- compliance.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.11648/j.jfa.20261401.13first seen 2026-05-05 23:13:33
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。