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
本レビューは、50以上の論文を基に、コーポレートガバナンス（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統合的に分析。また、EU指令2014/95/EUなどの強制的な非財務報告ルールがガバナンス効果を高めることを示す。結果として、取締役会の独立性と男女多様性がESG報告に最も有効であり、CEOの二重性と集中所有は抑制効果を持つ。
English
This review synthesizes evidence from over 50 papers on how corporate governance mechanisms (board independence, gender diversity, CEO duality, ownership structure, sustainability committees) influence ESG performance and sustainability reporting. It also assesses the moderating role of mandatory non-financial reporting rules, particularly the EU Directive 2014/95/EU. Key findings: board independence and gender diversity are consistently positive for ESG outcomes, while CEO duality and concentrated ownership are inhibitory. Mandatory reporting amplifies governance effects beyond mere disclosure.
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
EUの強制報告指令（NFRD）を中心とした分析だが、日本のコーポレートガバナンス改革（社外取締役要件等）やSSBJによるサステナビリティ開示義務化にも示唆を与える。取締役会の多様性と独立社外取締役の重要性を再確認できる。
In the global GX context
This paper provides a comprehensive evidence base on how governance mechanisms and mandatory reporting (e.g., EU NFRD/CSRD) drive ESG outcomes. It directly informs global disclosure frameworks (ISSB, SEC) and the ongoing shift from voluntary to mandatory sustainability reporting, highlighting the complementary role of board diversity and independence.
👥 読者別の含意
🔬研究者:Consolidates empirical findings on governance-ESG links and moderating effects of mandatory reporting, offering a testable conceptual model.
🏢実務担当者:Provides actionable insights on board composition (independence, diversity) and preparation for mandatory disclosure regimes.
🏛政策担当者:Strengthens the case for mandatory non-financial reporting and governance reforms as levers for improved ESG performance.
📄 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.20483767first seen 2026-06-04 04:51:44
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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。