環境ガバナンスの媒介役割を通じた組織的倫理文化がサステナビリティ報告の品質に与える影響
The Impact of Organizational Ethical Culture on the Quality of Sustainability Reporting with the Mediating Role of Environmental Governance (原題)
Mohammad Reza Razdar, Reza Jahanshiri
🤖 gxceed AI 要約
日本語
テヘラン証券取引所上場112社を対象に、組織的倫理文化とサステナビリティ報告品質の関係を環境ガバナンスの媒介効果を含めて検証した。倫理文化は報告品質に正の影響（β=0.34）を持ち、環境ガバナンスは直接効果（β=0.41）と媒介効果（β=0.19）の双方を示した。報告品質向上には倫理的志向と正式なガバナンス構造の統合が必要だと結論づける。
English
Using PLS-SEM on 112 Tehran Stock Exchange firms, this study examines how organizational ethical culture affects sustainability reporting quality via environmental governance. Ethical culture positively impacts reporting quality (β=0.34), while environmental governance shows both direct (β=0.41) and mediating (β=0.19) effects. Findings suggest integrating ethical orientation with formal governance structures improves disclosure quality.
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
新興国における開示品質の組織的要因を扱う点は、SSBJ基準導入や有報・統合報告書の信頼性向上を進める日本企業にとって、ガバナンスと倫理文化の相互作用を考える上で示唆がある。ただしイラン市場固有の文脈であり、直接的な制度移植は難しい。
In the global GX context
This adds emerging-economy evidence to global disclosure scholarship on the organizational determinants of reporting quality, complementing TCFD/ISSB/CSRD implementation debates that often focus on advanced economies. It highlights that formal governance alone may be insufficient without ethical culture, relevant to regulators designing assurance and enforcement frameworks.
👥 読者別の含意
🔬研究者:サステナビリティ会計における組織要因とガバナンス媒介モデルの実証例として参照可能。
🏢実務担当者:取締役会・開示担当者は倫理文化と環境ガバナンスを一体で整備することの重要性を認識できる。
🏛政策担当者:開示規制の実効性には企業内の倫理・ガバナンス風土への働きかけが補完的に必要という示唆。
📄 Abstract（原文）
This study was conducted with the aim of examining the impact of organizational ethical culture on the quality of sustainability reporting with the mediating role of environmental governance in companies listed on the Tehran Stock Exchange. Given the increasing demand for transparent and credible disclosure of sustainability information, understanding the organizational determinants affecting reporting quality is of considerable importance. The research design was quantitative and descriptive–analytical, and data were collected through standardized questionnaires and content analysis of sustainability reports from 112 active companies in 2024. Data analysis was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 and SPSS version 27. The findings indicated that organizational ethical culture has a positive and statistically significant relationship with the quality of sustainability reporting (β = 0.34). Furthermore, environmental governance not only has a direct positive effect on reporting quality (β = 0.41), but also plays a statistically significant mediating role in the relationship between ethical culture and sustainability reporting quality (indirect effect: β = 0.19). These results emphasize that enhancing the quality of sustainability reporting requires the integration of ethical orientations with formal governance structures. The findings contribute to the theoretical development of sustainability accounting and provide practical guidance for boards of directors, regulators, and organizations in emerging economies.
🔗 Provenance — このレコードを発見したソース
- openalex https://journalmbs.com/index.php/jmbs/article/view/214first seen 2026-10-04 04:50:21
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