ナイジェリアの預金取扱銀行における取締役会属性、銀行規模とサステナビリティ報告品質
BOARD ATTRIBUTES, BANK SIZE AND SUSTAINABILITY REPORTING QUALITY OF DEPOSIT MONEY BANKS IN NIGERIA (原題)
ALIMOT FOLASADE OYAWOLE, WASIU ADEKUNLE OYERO, Sunday Azeita Okoughenu, A. I. JOSEPH
🤖 gxceed AI 要約
日本語
ナイジェリア上場預金取扱銀行24行を対象に、2016〜2025年のデータで取締役会属性とサステナビリティ報告品質の関係を検証。OLS回帰の結果、取締役会属性は報告品質と有意に正の関係を持ち、銀行規模がその関係を正に調整することが示された。取締役会へのESG報酬・デジタルスキル投資と資産・技術投資の強化が提言されている。
English
Using OLS regression on 24 listed Nigerian deposit money banks (2016-2025), this study examines how board attributes relate to sustainability reporting quality and how bank size moderates this link. Board attributes show a significant positive relationship with reporting quality, and bank size significantly strengthens it. The authors recommend greater board ESG compensation, digital skills, and technology investment to sustain reporting 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
日本ではSSBJ基準・有報でのサステナビリティ開示が進む中、コーポレートガバナンスが開示品質を左右するという本知見は、取締役会の監督機能・報酬設計を検討する日本企業・投資家にとって示唆がある。ただし新興国銀行セクター固有の文脈であり、直接適用には注意を要する。
In the global GX context
As ISSB/SSBJ and CSRD push sustainability disclosure into the mainstream, this paper adds emerging-market evidence that board governance and firm size shape disclosure quality. It complements TCFD/ISSB scholarship by showing governance mechanisms matter for reporting quality in the banking sector of a developing economy.
👥 読者別の含意
🔬研究者:取締役会属性と開示品質の関係を新興国銀行セクターで実証した、ガバナンス×開示研究の一事例として参照できる。
🏢実務担当者:取締役会のESG報酬・スキル投資がサステナビリティ報告品質向上に寄与しうることを示す実務的示唆。
🏛政策担当者:新興国における開示品質向上には、企業規模とガバナンス構造を踏まえた規制設計が必要であることを示唆。
📄 Abstract（原文）
This study examined the relationship between board attributes and sustainability reporting quality and how the relationship is moderated by bank size in Nigerian listed Deposit Money Banks (DMBs) from 2016-2025. The research design adopted for the study was ex post facto, secondary data were used, total population was twenty-four (24) listed DMBs and census sampling technique was adopted to select the twenty-four (24) listed DMBs as a sample size. The method of data analysis employed was ordinary least square regression analysis. The findings revealed that board attributes (F-stat. 5.392 p-value 0.001) have significant positive relationship with sustainability reporting quality of listed DMBs in Nigeria; bank size (F-stat. 7.813 p-value 0.000) significantly positively moderated the relationship between board attributes and sustainability reporting quality of listed DMBs in Nigeria. It was concluded that board attributes are significant governance mechanisms coupled with the interaction of banks size that drives sustainability reporting quality. It was therefore recommended among others that the management of listed DMBs in Nigeria should encourages their board of directors by investing more resources on their Environmental, Governance and Social (EGS)-compensations, initiatives, digital skill and objectives pursues so as to help sustain the quality of sustainability reporting. In addition, management should strategically manage their assets and invest their financial resources more on acquisition of modern technologies and physical assets to enhance quality sustainability reporting.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.70382/caijmsbar.v13i7.0120first seen 2026-10-14 05:11:33
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