誰がテーブルに座るかが重要：ギリシャにおける取締役会構成と委員会アーキテクチャがESGリスクガバナンスのシグナルとして果たす役割
Who Sits at the Table Matters: Board Composition and Committee Architecture as Signals of ESG Risk Governance in Greece (原題)
Ioannis Kalialakis, C. Grose, Antonios Kostas, Michail Fygkioris, Dimitrios N. Koufopoulos
🤖 gxceed AI 要約
日本語
本研究は、ギリシャのATHEX ESG指数構成企業（2021-2024年）を対象に、取締役会の構成、リーダーシップ構造、女性比率、委員会アーキテクチャがESGリスクガバナンスのシグナルとなるかを検証する。年次報告書等から手作業でデータを収集し、縦断的ベースラインを構築。独立社外取締役が最大カテゴリーで、女性比率は24.0%から28.1%に上昇したが、実質的な有効性は不明。将来の研究の基盤を提供する。
English
This study examines how board composition, leadership structure, gender representation, and committee architecture signal ESG risk governance in Greek listed firms in the ATHEX ESG Index (2021-2024). Using hand-collected data, it develops a longitudinal baseline. Independent non-executive directors dominate; female representation rose from 24.0% to 28.1%. Patterns show formal monitoring arrangements but not substantive effectiveness, providing a foundation for future research.
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、コーポレートガバナンス改革やSSBJ開示が進む中、取締役会の構成とESGリスクガバナンスの関連性は関心が高い。ただし、ギリシャ特有の文脈であり、日本の制度との直接的な比較は限定的。日本企業の開示実務において、ガバナンス構造の可視化がESG評価に与える影響を考える上での参考にはなる。
In the global GX context
Globally, this study contributes to the growing literature linking corporate governance architecture to ESG risk management, relevant to ISSB and CSRD disclosure frameworks that emphasize governance metrics. It provides longitudinal evidence from Greece, a less-studied market, and offers a baseline for cross-country comparisons. The distinction between executive, dependent, and independent non-executive roles adds nuance to governance assessment.
👥 読者別の含意
🔬研究者:Provides a longitudinal baseline of board characteristics and ESG governance in Greece, useful for comparative governance research.
🏢実務担当者:Highlights how board composition and committee structures can signal ESG risk governance to investors and stakeholders.
🏛政策担当者:Offers evidence on governance indicators that could inform disclosure requirements or ESG index criteria.
📄 Abstract（原文）
ESG risk is financially relevant, yet ratings and disclosure scores primarily capture external evaluations or reported outcomes rather than the internal arrangements through which risks are anticipated, challenged, and monitored. This study examines how board composition, leadership structure, gender representation, and committee architecture signal ESG risk governance capacity in Greek listed firms included in the ATHEX ESG Index during 2021–2024. Using hand-collected firm-year data from annual reports, corporate governance statements, sustainability reports, and company disclosures, it develops a descriptive longitudinal baseline. Board size and director-role composition remained stable; independent non-executive directors were the largest category; executives occupied about one-third of board seats; female representation rose from 24.0% to 28.1%; CEO–chair separation predominated but was not universal; and the number of disclosed board committees remained stable. These patterns indicate visible formal monitoring arrangements but do not establish substantive effectiveness. The study contributes by distinguishing executive, dependent non-executive, and independent non-executive roles and integrating leadership and committee architecture into ESG risk governance assessment. It provides longitudinal evidence from Greece and a baseline for future research linking governance architecture to independently measured ESG risk outcomes.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.3390/admsci16090414first seen 2026-09-09 05:46:46 · last seen 2026-09-22 05:22:06
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