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CEOの在任期間、CEOの性別多様性、および炭素報告の質：ニュージーランドからの実証的証拠

CEO Tenure, CEO Gender Diversity, and the Quality of Carbon Reporting: Empirical Evidence From New Zealand (原題)

M. Houqe, H. Khan, F. Mohaimen

Accounting & Finance📚 査読済 / ジャーナル2026-08-20#炭素会計Origin: Global対象セクター: cross_sector
DOI: 10.1111/acfi.70280
原典: https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/acfi.70280
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🤖 gxceed AI 要約

日本語

ニュージーランド上場企業102社の578企業年データを用いて、CEOの在任期間と性別多様性が炭素報告の質（QCR）に与える影響を分析。長期在任CEOは報告の透明性を損ない、女性CEOは報告の質を高めることを実証。CEO兼任やエージェンシーコストが高い状況で負の影響が強まる。

English

Using 578 firm-year observations from 102 NZX-listed firms (2015-2020), this study finds that longer CEO tenure negatively affects carbon reporting quality, while female CEOs enhance it. The negative effect intensifies with CEO duality and high agency costs. Robust to multiple specifications, offering insights for regulators and policymakers.

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開示が始まり、経営者の関与が問われる中、CEOの属性が開示品質に与える影響は、日本企業の開示体制を考える上で示唆に富む。特に、長期在任CEOのリスクと多様性の重要性は、日本のコーポレートガバナンス改革にも関連する。

In the global GX context

This study contributes to global disclosure scholarship by linking executive characteristics to carbon reporting quality, relevant to ISSB and CSRD contexts. It highlights governance factors that can enhance or undermine transparency, offering evidence for policymakers and investors on the importance of board diversity and CEO tenure.

👥 読者別の含意

🔬研究者:Provides empirical evidence on governance determinants of carbon reporting quality, useful for future research on disclosure credibility.

🏢実務担当者:Highlights the importance of CEO tenure and gender diversity in shaping credible carbon disclosures, informing board composition and reporting strategies.

🏛政策担当者:Suggests that policies promoting gender diversity and limiting long CEO tenure could improve carbon reporting transparency.

📄 Abstract（原文）

The study examines whether and how Chief Executive Officer (CEO) tenure and gender diversity influence the quality of carbon reporting (QCR), an increasingly significant dimension of non‐financial reporting in the era of climate change risk. Analysing 578 firm‐year observations from 102 companies listed on the New Zealand Stock Exchange between 2015 and 2020, and using multivariate regression analysis, the empirical findings reveal that longer CEO tenure is negatively associated with QCR. The results suggest that long tenured leadership appointments do hinder transparency and foster opportunistic and unreliable carbon reporting practices. This negative relationship intensifies under conditions of CEO duality and elevated agency costs. By contrast, female CEOs demonstrate significantly higher levels of QCR, highlighting the role of gender diversity in fostering more rigorous and credible carbon reporting. These findings remain robust across multiple robustness specifications including firm fixed effects, instrumental variable analysis, Heckman selection models, and alternative measures. The study contributes to carbon accounting literature by providing evidence on how CEO tenure undermines reporting credibility and transparency while executive‐level gender diversity enhances such endeavour, and by identifying the boundary conditions under which these effects operate. The findings also offer practical insights for regulators and policymakers seeking to enhance transparency in carbon reporting.

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