Culture Matters: Board Gender Diversity and <scp>ESG</scp> Disclosure in Family Firms
文化が重要：家族企業における取締役会のジェンダー多様性とESG開示 (AI 翻訳)
Anna Maria Moisello, Pietro Gottardo, Giovanna Gavana
🤖 gxceed AI 要約
日本語
本研究は、欧州上場非金融企業を対象に、取締役会のジェンダー多様性（BGD）が家族企業のESG開示に与える影響を、国民文化の調整効果に着目して分析。結果、権力格差や男性性の強い文化ではBGDの効果が減衰し、個人主義や不確実性回避の高い文化では促進されることを発見。家族企業は非家族企業より文化の影響を強く受ける。
English
This study examines how board gender diversity (BGD) affects ESG disclosure in European family firms, with national culture as a moderator. Results show that BGD's effectiveness is reduced in high-power-distance and masculine cultures, but enhanced in individualistic and uncertainty-avoiding cultures. Family firms are more sensitive to cultural pressures than non-family firms. This is the first study to compare the moderating role of culture across firm types.
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
本論文は欧州企業を対象としているが、日本の企業文化（高権力格差、集団主義）でも取締役会の多様性とESG開示の関係が文化によって異なる可能性を示唆。日本の家族企業やコーポレートガバナンス改革に示唆を与える。
In the global GX context
This paper contributes to global ESG disclosure research by highlighting that national culture moderates the effectiveness of board gender diversity. For multinational firms and regulators, it underscores the need for culturally aware governance policies to enhance transparency.
👥 読者別の含意
🔬研究者:This paper contributes to governance and ESG disclosure literature by showing that cultural context moderates the effect of board gender diversity.
🏢実務担当者:Corporate boards and sustainability teams should consider national culture when designing gender diversity initiatives to enhance ESG transparency.
🏛政策担当者:Policymakers promoting board diversity should account for cultural dimensions that may influence its impact on disclosure.
📄 Abstract（原文）
ABSTRACT This study analyses how board gender diversity (BGD) affects ESG disclosure in family businesses, focusing on the moderating role of national cultural dimensions. It analyzes a sample of listed non‐financial firms operating in European Union countries. Results indicate that BGD's effectiveness in promoting ESG disclosure varies significantly across cultural contexts. In high‐power‐distance and strongly masculine cultures, the transformative capacity of women on boards is attenuated. In contexts with high individualism or marked uncertainty avoidance, BGD fosters greater transparency in family firms. Family firms are more sensitive than non‐family firms to cultural pressures in defining ESG disclosure strategies. This is the first study to highlight how cultural dimensions differentially moderate the relationship between BDG and ESG disclosure in family firms versus non‐family firms. It also provides relevant implications for scholars, firms, and policymakers interested in promoting inclusive and culturally aware governance.
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.1002/csr.70780first seen 2026-06-24 05:49:21
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