Corporate Governance, ESG Performance, and Sustainability Reporting: An Integrated Review of Mechanisms, Mandates, and Outcomes
コーポレートガバナンス、ESGパフォーマンス、サステナビリティ報告：メカニズム、義務、成果の統合的レビュー (AI 翻訳)
Yash Periwal, Kamal De Krishna, Dr. Ankit Raj Singh
🤖 gxceed AI 要約
日本語
この論文は、50以上の査読付き論文を統合し、コーポレートガバナンスのメカニズム（取締役会の独立性、多様性、CEOの二重性、所有構造、サステナビリティ委員会）がESGパフォーマンスとサステナビリティ報告に与える影響を分析。特にEU指令2014/95/EUなどの義務的な非財務報告ルールの調整効果を評価し、取締役会の独立性とジェンダー多様性が最も安定した正の要因であることを示した。
English
This review synthesizes over 50 peer-reviewed papers to examine how corporate governance mechanisms (board independence, gender diversity, CEO duality, ownership structure, sustainability committees) influence ESG performance and sustainability reporting. It assesses the moderating role of mandatory non-financial reporting rules, notably the EU Directive 2014/95/EU, finding that board independence and gender diversity are the most consistent positive drivers, while CEO duality and concentrated ownership impede accountability.
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基準の策定が進む中、本レビューの知見は、取締役会の構成や多様性がESG開示の質に与える影響を理解する上で有意義。特に、義務的な非財務報告がガバナンス効果を高める点は、日本におけるサステナビリティ開示の制度化を検討する際の参考となる。
In the global GX context
As global jurisdictions adopt mandatory ESG disclosure (CSRD, SEC climate rule), this paper provides a consolidated evidence base linking governance mechanisms with reporting outcomes. It highlights that board independence and gender diversity are critical for robust sustainability reporting, and that mandatory regimes amplify these governance effects—a key consideration for regulators and investors.
👥 読者別の含意
🔬研究者:This paper offers a systematic synthesis of the governance-ESG reporting literature, identifying consistent drivers and moderators useful for hypothesis generation.
🏢実務担当者:Boards and sustainability teams can use these findings to prioritize board independence and diversity as mechanisms to improve ESG performance and disclosure quality.
🏛政策担当者:Regulators can leverage the evidence that mandatory reporting strengthens the governance-ESG link, supporting the case for mandated sustainability disclosure frameworks.
📄 Abstract（原文）
Abstract: The two most impactful axes of contemporary corporate accountability are corporate governance (CG) and environmental, social, and governance (ESG) performance. Using more than 50 peer-reviewed papers, this paper has synthesized evidence to create an integrated picture of the role of governance mechanisms in ensuring good ESG performance and sustainability reporting outcomes, including board independence, gender diversity, CEO duality, ownership structure, and sustainability committees. The review also uses a systematic approach of thematic synthesis to assess the moderating influence of mandatory non-financial reporting rules, and especially the EU Directive 2014/95/EU and its successors. The most important results prove that the most stable positive factors of ESG reporting and performance are board independence and gender diversity, and the duality of CEOs and concentrated ownership inhibit accountability. Mandatory reporting enhances governance effects and has significant ESG impacts outside of disclosure. A cohesive conceptual model is created, linking governance input, regulatory environment, ESG aspects, and outcomes of sustainability. The article adds theoretical and practical value to the boards, regulators, and investors who have to survive in a post-NFRD world. Keywords: Corporate Governance, ESG Performance, Sustainability Reporting, Board Composition, Mandatory Reporting
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.5281/zenodo.20483766first seen 2026-06-04 04:51:56
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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。