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Do Female Directors Promote Science‐Based Emission‐Reduction Targets?

女性取締役は科学的根拠に基づく排出削減目標（SBT）を促進するか？ (AI 翻訳)

Patrick Velte

Business and Society Review📚 査読済 / ジャーナル2026-04-15#SBT/SBTiOrigin: EU
DOI: 10.1111/basr.70049
原典: https://doi.org/10.1111/basr.70049

🤖 gxceed AI 要約

日本語

本研究は、取締役会のジェンダー多様性が科学的根拠に基づく排出削減目標（SBT）の採用に与える影響を調査。2016〜2021年のEU加盟国336社のパネルデータを用いた分析の結果、女性取締役の比率や臨界数がSBTと正の関係にあることが示された。女性CEOは有意な結果を示さず、監査委員会の女性メンバーも正の効果が確認された。これはSBTと取締役のジェンダー多様性の関係を実証した初の研究である。

English

This study investigates the impact of board gender diversity on the adoption of science-based emission-reduction targets (SBT). Using panel data from 336 EU firms (2016-2021), it finds that the ratio and critical mass of female directors, female nonexecutives, and female audit committee members are positively associated with SBT adoption, while female CEOs show insignificant results. This is the first empirical study on this relationship.

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

日本でも取締役会の多様性とSBTへの関心が高まっており、本研究の知見は日本企業のガバナンス改善と脱炭素経営に示唆を与える。特にSSBJや有報での気候関連開示が進む中、ジェンダー多様性とSBTの関連性は実務的に重要である。

In the global GX context

This study contributes to the global literature on corporate climate governance by empirically linking board gender diversity to SBT adoption, a key component of the Paris Agreement. The findings inform policymakers and investors about the role of board composition in substantive climate action.

👥 読者別の含意

🔬研究者:This paper provides novel empirical evidence on the determinants of SBT adoption, bridging governance and climate strategy research.

🏢実務担当者:Boards can use these insights to strengthen gender diversity as a lever for credible climate target setting.

🏛政策担当者:Regulators may consider promoting board diversity as part of climate disclosure frameworks.

📄 Abstract（原文）

ABSTRACT This study investigates the impact of board gender diversity on the voluntary recognition of science‐based emission‐reduction targets (SBT) as a major tool of substantive corporate climate management. SBT refers to the aim of the Paris Climate Agreement to decrease global warming to below 2.0°C and preferably to 1.5°C. Grounded in the stakeholder agency, critical mass and upper‐echelons theories, the panel includes 2016 observations from 336 firms with headquarters in a European Union (EU) member state between 2016 and 2021. The results reveal that the ratio and critical mass of female directors, female nonexecutives, and female members in the audit committee are positively related with SBT, while female CEOs show insignificant results. To the best of our knowledge, this is the first empirical study on the relationship between board gender diversity and SBT. The findings highlight the relevance of sustainable boards in achieving better carbon management practices.

🔗 Provenance — このレコードを発見したソース

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。