The Role of Digital Transformation in Enhancing ESG Disclosure Practices in Saudi Companies
サウジアラビア企業におけるESG開示の質向上へのデジタルトランスフォーメーションの役割 (AI 翻訳)
Ahmed Almahuzi, Mahdi Alhamami
🤖 gxceed AI 要約
日本語
本研究は、サウジアラビアの上場企業におけるデジタルトランスフォーメーション（DX）がESG開示の質を向上させ、投資家の信頼を高めることを実証した。PLS-SEM分析により、DXは高度な報告システムとデータ駆動型技術を通じて開示の質を改善し、それが投資家の信頼に正の影響を与えることが確認された。開示の質はDXと投資家信頼の間を完全媒介する。
English
This study examines how digital transformation (DX) enhances ESG disclosure quality in Saudi listed companies, using PLS-SEM on survey data. Results show DX improves disclosure through advanced reporting systems, boosting investor confidence. Disclosure quality fully mediates the DX-confidence link.
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
日本企業でもESG開示のデジタル化が進む中、本論文はDXが開示の質向上と投資家信頼に寄与する実証エビデンスを提供。サウジという新興市場の知見は、日本の開示実務に示唆を与える。
In the global GX context
For global disclosure scholarship, this study provides empirical evidence from an emerging market on the mediating role of ESG disclosure quality between digital transformation and investor confidence, extending the literature beyond developed economies.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the mediation role of ESG disclosure quality in the DX-confidence link, useful for scholars studying digitalization and disclosure.
🏢実務担当者:Demonstrates that investing in digital reporting systems can enhance ESG disclosure quality and investor trust.
🏛政策担当者:Suggests that policies promoting digital transformation in reporting could improve market transparency.
📄 Abstract（原文）
This study examines the role of digital transformation in enhancing environmental, social, and governance (ESG) disclosure practices in Saudi companies and its impact on investor confidence, focusing on improvements in transparency, timeliness, and completeness. The study adopted a quantitative approach, collecting data from professionals in finance, accounting, sustainability, and information technology in Saudi listed companies. The data were analyzed using partial least squares structural equation modeling (PLS-SEM) to test the relationships among digital transformation, ESG disclosure quality, and investor confidence. The results show that digital transformation significantly improves ESG disclosure quality through advanced reporting systems and data-driven technologies. In turn, enhanced disclosure quality strengthens investor confidence by increasing credibility, trust, and investment willingness. The findings also confirm that ESG disclosure quality fully mediates the relationship between digital transformation and investor confidence. This study provides empirical evidence of the mediating role of ESG disclosure quality in linking digital transformation to investor confidence in an emerging market, offering insights for improving ESG reporting through digital technologies.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://econjournals.com/index.php/irmm/article/download/23999/10211first seen 2026-07-13 06:45:10
🔔 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。