The Effect of Board Characteristics on ESG Commitment in Saudi Arabia: How Diversity, Independence, Size, and Expertise Shape Corporate Sustainability Practices
サウジアラビアにおける取締役会特性がESGコミットメントに与える影響：多様性、独立性、規模、専門性が企業の持続可能性実践をどう形作るか (AI 翻訳)
Asaad Mubarak Hussien Musa, Rayan Alqubaysi, Hassan Ali Alqahtani
🤖 gxceed AI 要約
日本語
本研究は、サウジアラビア証券取引所（Tadawul）上場企業78社を対象に、取締役会の特性（規模、女性比率、独立性、専門性、報酬）がESG開示に与える影響を分析。2021～2023年のデータを用いた回帰分析の結果、取締役の背景・スキル、女性比率、報酬はESG開示と正の相関を示す一方、取締役会の規模と独立性は有意な関係を示さなかった。サウジアラビアのVision 2030と国際的なESG枠組みを踏まえた新興市場における知見を提供。
English
This study examines the impact of board characteristics (size, gender diversity, independence, expertise, compensation) on ESG disclosure for 78 Saudi-listed firms from 2021-2023. Regression results show that board background/skills, female representation, and compensation positively correlate with ESG disclosure, while board size and independence show no significant relationship. The findings provide insights from an emerging market context aligned with Saudi Vision 2030 and global ESG frameworks.
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
サウジアラビアのVision 2030に基づくESG開示の実証研究。日本ではSSBJ基準や有報でのESG情報開示が進む中、取締役会構成と開示の関連性を新興市場で示した点は参考になるが、制度や文化の違いに留意が必要。
In the global GX context
This paper contributes to the global ESG disclosure literature by providing empirical evidence from an under-researched emerging market (Saudi Arabia). It highlights how board composition influences ESG transparency, relevant for international investors and frameworks like ISSB, though the specific institutional context limits direct generalizability.
👥 読者別の含意
🔬研究者:Provides empirical evidence on board-ESG disclosure links in an emerging market, useful for comparative governance studies.
🏢実務担当者:Offers insights for corporate boards in similar contexts on how diversity and expertise can enhance ESG disclosure.
🏛政策担当者:Highlights the role of board composition in ESG transparency, relevant for regulators designing disclosure mandates in emerging economies.
📄 Abstract（原文）
This research investigates the effect of board characteristics on environmental, social, and governance (ESG) disclosure among firms listed on the Saudi Stock Exchange (Tadawul) from 2021 to 2023. Motivated by the global shift toward sustainable development and the Saudi Vision 2030 agenda, this study examines how board size, gender diversity, independence, expertise, and compensation impact ESG disclosure practices. Drawing on stakeholder and agency theories, the regression model uses a sample of 78 Saudi-listed companies. ESG disclosure is measured using a content analysis-based checklist that conforms to international and Saudi ESG reporting frameworks. The findings indicate that background and skills, female representation, and compensation positively correlate with ESG disclosure. Conversely, board size and independence do not show significant relationships. The results highlight the pivotal role of board composition in emphasizing business practices for sustainability in emerging markets, particularly within the unique institutional setting of Saudi Arabia. The study contributes to the growing body of ESG literature by offering factual proof from an under-researched context and practical ramifications for investors, legislators, and business executives, as well as seeking to enhance transparency and accountability through effective board governance.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.3390/su17125552first seen 2026-05-05 19:08:12
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
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。