Environmental, Social, and Governance (ESG) Integration in Bangladesh: Revealing the Role of Corporate Governance Nexus
バングラデシュにおけるESG統合：コーポレートガバナンスの連関の役割を解明 (AI 翻訳)
Imran Khan, Anup Kumar Saha, Md. Anisul Islam Sajib, Md. Mahbubul Alam Siddiqui
🤖 gxceed AI 要約
日本語
本研究は、バングラデシュのダッカ証券取引所上場企業を対象に、ESG開示とコーポレートガバナンスの関係を分析。GRI基準に基づくESG開示指数を構築し、取締役会の規模や外国人取締役の存在、監査委員会がESG実践を促進する一方、頻繁な取締役会開催は開示に負の影響を与えることを発見。規制強化が開示を改善したが、全体的な開示企業割合は限定的。
English
This study examines the relationship between ESG disclosure and corporate governance in firms listed on the Dhaka Stock Exchange (2014-2021). Using GRI-based content analysis, it finds that larger boards, foreign directors, and audit committees positively influence ESG practices, while frequent board meetings have a negative effect. Regulatory enforcement improved disclosure, but overall engagement remains low.
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
バングラデシュの新興市場におけるESG開示とガバナンスの実証研究。日本のSSBJや有報でのESG情報開示拡大の議論において、新興国での開示促進要因を理解する参考となる。ただし、日本企業への直接的な示唆は限定的。
In the global GX context
This paper provides empirical evidence from an emerging market on how corporate governance mechanisms drive ESG disclosure. It contributes to the global discourse on disclosure infrastructure and regulatory effectiveness, relevant for ISSB and CSRD contexts where governance quality is a key factor in sustainability reporting.
👥 読者別の含意
🔬研究者:Provides empirical evidence on governance-ESG disclosure links in an emerging market, useful for comparative studies.
🏢実務担当者:Highlights governance factors (board size, foreign directors, audit committees) that can enhance ESG reporting.
🏛政策担当者:Shows that regulatory enforcement improves ESG disclosure, but voluntary adoption remains low, suggesting need for stronger mandates.
📄 Abstract（原文）
Environmental, social, and governance (ESG) considerations have become increasingly integral to the modern business environment as stakeholders place greater emphasis on accountability and sustainability. This study examines the interaction between ESG integration and corporate governance structures in an emerging market, focusing on firms listed on the Dhaka Stock Exchange (DSE) that operate in environmentally sensitive industries during the period 2014–2021. Employing content analysis of annual and sustainability reports, we constructed an ESG disclosure index grounded in the Global Reporting Initiative (GRI) standards. The results indicate that larger boards, the inclusion of foreign directors, and the existence of audit committees are positively associated with enhanced ESG practices, whereas frequent board meetings are negatively related to ESG disclosure. Furthermore, the enforcement of corporate governance guidelines by the Bangladesh Securities and Exchange Commission has strengthened ESG reporting, although the proportion of firms engaging in such disclosure remains limited. These findings highlight the need for stakeholders—including regulators, policymakers, and academics—to promote the consistent integration of ESG principles within corporate governance frameworks.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.54728/jfmg.202409.00081first seen 2026-05-05 19:08:05
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