Analysis of the Role of Corporate Governance in the Design of Financing Projects and Executive Compensation
コーポレートガバナンスが資金調達プロジェクトの設計と経営陣報酬に果たす役割の分析 (AI 翻訳)
Nur Amelianty, Muhammad Afdal, Andi Murtafiah
🤖 gxceed AI 要約
日本語
本研究はコーポレートガバナンスが資金調達プロジェクトと経営陣報酬の設計に与える影響を体系的文献レビューで分析。独立した取締役会やリスク委員会が財務意思決定を促進し、ESG指標を報酬に組み込むことで長期的持続可能性が向上することを示唆。ガバナンスの有効性は取締役会構成や規制環境に依存する。
English
This systematic literature review examines how corporate governance shapes financing project design and executive compensation. Findings show independent boards and risk committees improve decision-making, and integrating ESG metrics into compensation enhances long-term sustainability. Governance effectiveness varies with board composition and regulatory context.
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や有報でのガバナンス開示が進む中、ESG指標と報酬の連携は実務上の関心が高い。ただし本論文は日本固有の文脈を扱っておらず、日本の開示制度との直接的な接点は限られる。
In the global GX context
The paper contributes to the global discourse on linking ESG performance to executive pay, relevant to TCFD/ISSB disclosure trends. However, it remains a broad review without country-specific insights or empirical novelty.
👥 読者別の含意
🔬研究者:Provides a structured synthesis of ESG-governance-compensation linkages, useful for framing future empirical work.
🏢実務担当者:Offers rationale and examples for integrating ESG metrics into compensation design and strengthening board oversight.
🏛政策担当者:Highlights the importance of transparency and accountability, but lacks specific policy recommendations.
📄 Abstract(原文)
Purpose: This study explores the role of corporate governance in shaping financing project decisions and executive compensation policies by examining the interconnections among governance mechanisms, financial decision-making, and incentive structures. The research also highlights the significance of transparency, accountability, and sustainability as drivers of organizational resilience and stakeholder trust. Research Method: A systematic literature review (SLR) approach was employed to synthesize findings from recent studies on governance frameworks, financing strategies, and executive compensation. Relevant academic articles from leading journals were selected using specific inclusion criteria, with emphasis on empirical evidence and conceptual advances published after 2018. The review process involved thematic analysis to identify patterns and draw insights across governance configurations in various sectors and regions. Results and Discussion: The findings reveal that independent board structures and risk committees enhance financial decision-making by promoting accountability and risk mitigation. Incorporating ESG (Environmental, Social, and Governance) indicators into executive compensation strengthens stakeholder confidence and fosters long-term sustainability. However, governance effectiveness varies depending on board composition, regulatory environments, and market dynamics. The discussion emphasizes the need for an integrated approach that balances financial performance, risk management, and sustainability objectives. Implications: The study offers practical recommendations to strengthen governance practices, including enhancing the roles of audit and risk committees, improving transparency in financial reporting, and integrating ESG metrics into executive compensation policies. The findings underscore the importance of adaptive governance models that respond to regulatory changes and market demands. Future research should consider comparative and longitudinal analyses to further validate governance frameworks across diverse organizational contexts.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.60079/amfr.v4i1.703first seen 2026-05-15 21:50:10 · last seen 2026-06-14 04:50:10
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