THE RELATIONSHIP BETWEEN BOARD FUNCTIONAL STRUCTURE, CEO DUALITY, AND ESG REPORTING QUALITY: EVIDENCE FROM THE AMMAN STOCK EXCHANGE
取締役会の機能構成、CEOの二重性、ESG報告の質の関係：アンマン証券取引所の証拠 (AI 翻訳)
Menazel Fatehi Srouji, Suraiya Ibrahim, Wan Sallha Yusoff
🤖 gxceed AI 要約
日本語
本研究は、アンマン証券取引所上場企業を対象に、取締役会の機能構成とCEOの二重性がESG報告の質に与える影響を分析。エージェンシー理論と資源依存理論に基づき、2022年の持続可能性報告ガイダンス導入後のサンプルを用いて、新興市場におけるコーポレートガバナンスと透明性の関係を明らかにする。
English
This study examines how board functional structure and CEO duality affect ESG reporting quality for companies listed on the Amman Stock Exchange. Using Agency Theory and Resource Dependence Theory, it analyzes a sample of Jordanian firms following the 2022 Sustainability Reporting Guidance, providing insights into governance and transparency in an emerging market.
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
ヨルダンの事例だが、SSBJや有報でのESG開示が進む日本でも、取締役会の役割と開示品質の関係は示唆に富む。特に新興市場におけるガバナンスとESG統合のベンチマークとして参考になる。
In the global GX context
While focused on Jordan, this paper offers global relevance for understanding how board structure influences ESG disclosure quality in emerging markets. It complements TCFD/ISSB discussions by highlighting governance mechanisms as drivers of reporting transparency, applicable to jurisdictions with evolving sustainability reporting guidance.
👥 読者別の含意
🔬研究者:Provides empirical evidence on governance-ESG quality link in an understudied market, useful for comparative corporate governance studies.
🏢実務担当者:Boards in emerging markets can use findings to consider functional committee structures to improve ESG reporting.
🏛政策担当者:Regulators can draw on results to design disclosure mandates that leverage board composition for better reporting outcomes.
📄 Abstract（原文）
This study investigates the impact of board functional structure and CEO duality on the quality of Environmental, Social, and Governance (ESG) reporting among companies listed on the Amman Stock Exchange (ASE). Drawing on Agency Theory and Resource Dependence Theory, we analyze a sample of Jordanian firms following the introduction of the ASE 2022 Sustainability Reporting Guidance. Our findings aim to provide insights into how corporate governance mechanisms influence transparency in an emerging market context. The results have implications for regulators, investors, and corporate boards seeking to enhance sustainability disclosure practices.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.35631/ijemp.934042first seen 2026-07-23 05:12:19
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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。