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Not Just a Seat at the Table: Women Leadership Index and Sustainability Reporting Assurance

単なる席の確保ではない：女性リーダーシップ指数とサステナビリティ報告保証 (AI 翻訳)

Saiful Anwar, Dian Agustia, Wiwiek Dianawati, Grantley Taylor

Business Ethics the Environment & Responsibility📚 査読済 / ジャーナル2026-07-28#ESGOrigin: Global対象セクター: cross_sector
DOI: 10.1111/beer.70142
原典: https://doi.org/10.1111/beer.70142
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🤖 gxceed AI 要約

日本語

本研究は、女性リーダーシップ指数（WLI）がサステナビリティ報告の保証取得とその水準（合理的保証など）に与える影響を、アジア太平洋・欧州・中東アフリカの1,781社（2016-2023年）のデータを用いて分析。順序ロジスティック回帰の結果、WLIが高い企業ほど保証を取得しやすく、高い保証水準を選ぶ傾向が示された。女性取締役の質（ジェンダー・教育・経験の統合）が外部監視機能を強化し、報告の信頼性を高めることを示唆する。

English

This study examines the effect of the Women Leadership Index (WLI) on sustainability reporting assurance and assurance level using 13,107 firm-year observations from 1,781 non-financial firms across Asia-Pacific, Europe, and MEA (2016-2023). Ordinal logistic regression shows that higher WLI increases the likelihood of adopting assurance and choosing higher assurance levels (e.g., reasonable assurance). The quality of female board members strengthens external monitoring and enhances reporting credibility, offering implications for firms and regulators.

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開示が始まり、サステナビリティ報告の保証が重要な論点となる。本研究成果は、女性取締役の質が保証取得に寄与することを示し、日本の企業統治や開示実務に示唆を与える。

In the global GX context

Globally, as ISSB and CSRD mandate sustainability reporting, assurance becomes critical. This study provides international evidence that board gender diversity quality influences assurance decisions, relevant for regulators and investors focusing on governance and reporting credibility.

👥 読者別の含意

🔬研究者:Provides empirical evidence linking board gender diversity quality to sustainability assurance, extending governance literature.

🏢実務担当者:Highlights the value of investing in female board quality to enhance sustainability reporting credibility and assurance.

🏛政策担当者:Suggests that policies promoting gender diversity should consider quality, not just representation, to improve reporting assurance.

📄 Abstract（原文）

ABSTRACT This study examines the effect of the Women Leadership Index (WLI) on sustainability reporting assurance and the assurance level selected. The sample comprises 1781 non‐financial firms across Asia‐Pacific, Europe, and the Middle East & Africa over the period 2016–2023, yielding 13,107 firm‐year observations. The analysis employs ordinal logistic regression, and the results remain robust after a series of robustness and endogeneity tests. The findings reveal that the Women Leadership Index (WLI) increases the likelihood that firms adopt sustainability reporting assurance and encourages the selection of higher assurance levels (i.e., reasonable assurance). These results suggest that the quality of female board members, reflected in the integration of gender, education, and experience, strengthens external monitoring functions and enhances the credibility of sustainability reporting. This study provides important implications for firms and regulators by emphasizing the need to consider not only female representation but also the human capital quality of women on boards. Furthermore, it extends the application of the WLI to the context of sustainability reporting assurance by providing international evidence that the quality of female board members plays a significant role in firms' decisions to engage in external verification of sustainability reports.

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