ナイジェリア製造企業におけるジェンダー多様性とサステナビリティ報告コンプライアンス
GENDER DIVERSTY AND SUSTAINABILITY REPORTING COMPLIANCE BY MANUFACTURING COMPANIES IN NIGERIA (原題)
DANIEL MATHEW DATONG, MAIMAKO NKURI LIVINUS, Samson Iliya Nyahas, KENNETH LAWRENCE KWAPVEL
🤖 gxceed AI 要約
日本語
ナイジェリア上場製造業47社を対象に、取締役会のジェンダー多様性がサステナビリティ報告・コンプライアンスに与える影響を回帰分析で検証。ジェンダー多様性は有意な負の効果（係数-0.2003、t値-5.4548、p=0.0000）を示した。著者らは報告対応においてジェンダー多様性を考慮する必要はないと結論づけている。
English
Using regression on 47 listed Nigerian manufacturers, the study tests whether board gender diversity affects sustainability reporting compliance. Gender diversity shows a significant negative effect (coef. -0.2003, t = -5.4548, p = 0.0000). The authors conclude gender diversity need not be considered when pursuing sustainability reporting compliance.
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基準・有報でのサステナビリティ開示が進み、取締役会のジェンダー多様性（30%目標）と開示ガバナンスの関係は関心が高い。新興国での逆方向の実証結果は、日本企業の多様性推進と開示品質の関係を相対化する比較材料となる。
In the global GX context
Board diversity and disclosure governance are central to ISSB/CSRD-era debates on who controls sustainability reporting. This emerging-market evidence complicates the assumed positive link between female board representation and disclosure compliance, offering a counterpoint to predominantly developed-market findings.
👥 読者別の含意
🔬研究者:取締役会属性と開示コンプライアンスの関係について、新興国・製造業の反証的実証を提供する。
🏢実務担当者:取締役会の多様性構成が開示対応に与える影響を自社ガバナンス設計で検討する材料になる。
🏛政策担当者:多様性規制と開示義務の設計において、文脈依存の効果を踏まえた政策検討が必要。
📄 Abstract（原文）
The need to present comprehensive report to users of financial statements cannot be overemphasized. Thus, the emphasis on sustainability reporting and compliance by manufacturing companies become very crucial. This study investigated the role of gender diversity on the sustainability reporting and compliance of listed manufacturing companies in Nigeria. The problem was to find if the inclusion of female gender in the board has any effect on the sustainability reporting and compliance of listed manufacturing companies in Nigeria. Data were collected from 47 manufacturing companies and analysed using regression analysis on e-view. Result revealed that gender diversity has significant negative effect on the sustainability reporting and compliance. In essence, the result showed gender diversity (GD) is -0.2003 with a t-statistic of -5.4548 and a p-value of 0.0000, which is highly significant at the 1% level. Since the p-value is less than 0.05, the study concluded that gender diversity has negative effect on listed manufacturing companies’ sustainability reporting and compliance. The study recommended that when pursuing sustainability reporting and compliance, there is no need to consider gender diversity.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.70382/caijmsbar.v13i7.0123first seen 2026-10-14 05:11:09
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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。