取締役会の環境専門性と炭素開示の質：オーストラリア証券取引所上場28社のサンプル

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides empirical evidence linking board environmental expertise to carbon disclosure quality, contributing to Upper Echelons Theory.

🏢実務担当者:Highlights the importance of board environmental expertise for improving carbon disclosure quality, informing board composition decisions.

🏛政策担当者:Suggests that promoting board environmental expertise could enhance corporate carbon disclosure, relevant for regulatory frameworks.

This study uses 28 listed firms on the Australian Stock Exchange (ASX) as a sample to examine the relationship between board environmental expertise and carbon disclosure quality (CDQ). The CDQ index is hand-collected based on Scope 1, 2, and 3 greenhouse gas (GHG) emissions disclosures in annual reports, employing a Tobit regression model to analyse 140 firm-year observations over the period 2019 to 2023. The results show that board environmental expertise has a significant positive association with CDQ. The robustness tests indicate that across alternative model specifications, this positive relationship is consistent in direction and is still significant when an alternative measurement method is employed. The heterogeneity analysis reveals that the positive relationship is concentrated in low-pollution industries, while a negative relationship is observed in high-pollution industries, indicating that the relationship between board environmental expertise and CDQ differs across industry contexts. These findings contribute to the Upper Echelons Theory literature and provide an empirical basis for the role of board environmental expertise in shaping the quality of firms' carbon disclosure.

• semanticscholar https://aemps.ewapub.com/article/view/36086.pdffirst seen 2026-08-20 05:00:59 · last seen 2026-09-21 04:54:46