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ASEAN諸国におけるサステナビリティ報告と企業評判：取締役会の女性取締役の調整効果の検討—概念的レビュー

SUSTAINABILITY REPORTING AND CORPORATE REPUTATION IN ASEAN COUNTRIES: EXAMINING THE MODERATING THE ROLE OF FEMALE DIRECTORS ON CORPORATE BOARDS—A CONCEPTUAL REVIEW (原題)

Mohamad Iruwan Ghuslan, Maizura Meor Zawawi, Nurfarizan Mazhani Mahmud, Siti Aisyah Rosli, Norul Akma Mansor

Advanced International Journal of Business Entrepreneurship and SMEs📚 査読済 / ジャーナル2026-09-30#ESG
DOI: 10.35631/aijbes.829120
原典: https://doi.org/10.35631/aijbes.829120

🤖 gxceed AI 要約

日本語

本論文は、サステナビリティ報告が企業評判を高める関係を、ステークホルダー理論と正当性理論に基づき整理した概念的レビューである。ASEAN諸国に焦点を当て、取締役会の女性比率が高いほど報告と評判の正の関係が強まるとする調整効果を提案する。実証分析に向けた概念枠組みと命題を構築し、ASEAN固有のガバナンス・ジェンダー多様性の研究ギャップを埋めることに貢献する。

English

A conceptual review arguing that sustainability reporting enhances corporate reputation through stakeholder and legitimacy theory, with a focus on ASEAN. It proposes that greater female board representation moderates and strengthens this positive link via ethical oversight and attention to non-financial matters. The paper builds a conceptual framework and propositions for future empirical testing, addressing the ASEAN-specific gap in board gender diversity and sustainability reporting research.

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み、取締役会のジェンダー多様性も東証の要請で注目される。ASEANの規制・社会文化的差異を踏まえた本枠組みは、日本企業の開示と評判形成、女性取締役の役割を考える比較材料となる。

In the global GX context

As ISSB/CSRD push mandatory sustainability disclosure globally, this paper links disclosure quality to reputational value and board gender diversity—an understudied governance lever. It offers a comparative ASEAN perspective relevant to global debates on how board composition shapes ESG disclosure credibility and stakeholder trust.

👥 読者別の含意

🔬研究者:取締役会のジェンダー多様性がサステナビリティ開示と評判の関係を調整するという検証可能な命題を提供する。

🏢実務担当者:女性取締役の登用がESG開示の評判効果を高めうる点を、取締役会構成の検討に活用できる。

🏛政策担当者:開示規制と取締役会多様性政策の相互作用を、ASEANの規制多様性を踏まえて検討する材料になる。

📄 Abstract（原文）

The growing emphasis on sustainability reporting has increased stakeholder demand for transparent environmental, social, and governance (ESG) disclosures that enhance corporate legitimacy and reputation. Such a question becomes especially pertinent in the ASEAN countries, as their sustainability reporting practices are influenced by various differences in regulatory regimes, the socio-cultural context, and corporate governance systems. While previous studies have been able to see a positive link between sustainability reporting and reputation, there has been scarce focus on how diversity of genders on the board might affect the strength of the association in the ASEAN context. This conceptual review suggests that sustainability reporting improves the corporate reputation based on the theories of Stakeholder Theory and Legitimacy Theory which can increase stakeholders’ trust and accountability and enhance the legitimacy of the companies. Specifically, and more importantly it views female directors as a moderator, such that greater female representation on corporate boards can strengthen the positive link between sustainability reporting and corporate reputation, through enhanced stakeholder sensitivity, ethical considerations, monitoring, and attention to non-financial matters. The review constructs a conceptual framework and research propositions for subsequent empirical analysis, by integrating sustainability reporting, corporate reputation and representation of women on the board of companies. The study makes a contribution to the literature on sustainability and corporate governance by attempting to fill the gap of ASEAN-specific evidence in the context of gender diversity of boards and the value of sustainability reports.

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