Green Digital Technologies as Catalysts for Sustainable Business Transformation: Institutional Drivers of IFRS-Aligned Climate Disclosure in an Emerging Capital Market
グリーンデジタル技術が持続可能なビジネス変革の触媒として機能：新興資本市場におけるIFRS準拠の気候開示の制度的推進要因 (AI 翻訳)
Amal Alharthi, Ahmad Alomari, Fawwaz Alrwabdah, Mashael Bakhit, Iman Babiker, Mohamed Ahmed M. Ali Ramadan
🤖 gxceed AI 要約
日本語
本稿は、ヨルダンのアンマン証券取引所上場企業を対象に、ERP、クラウド、IoT、AIなどのグリーンデジタル技術（GDT）がESG開示の質向上に与える影響を分析。制度同型化理論に基づき、30社のパネルデータを用いて、GDT指数とESG開示スコアの正の関係を確認。環境側面への影響が最も顕著であり、CEOの二重性は開示の質に負の影響を与える。
English
This paper examines how green digital technologies (ERP, cloud, IoT, AI, big data analytics) improve ESG disclosure quality for industrial firms listed on the Amman Stock Exchange. Using panel data from 30 firms (2020-2024) and institutional isomorphism theory, it finds a positive relationship between a Green Digital Technology Index and ESG disclosure scores, with the strongest effect on environmental disclosure. CEO duality negatively affects disclosure 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
ヨルダン新興市場の事例だが、日本企業がサプライチェーン先の開示品質向上にGDTを活用する示唆となる。SSBJ対応においても、デジタル技術による開示プロセス自動化の可能性を示す点で参考になる。
In the global GX context
This study provides empirical evidence from an emerging market on how digital technologies can enhance ESG disclosure quality, relevant for global frameworks like ISSB and CSRD. It highlights the role of institutional pressures in technology adoption, offering insights for regulators and firms in developing economies seeking to improve transparency.
👥 読者別の含意
🔬研究者:Provides empirical support for institutional theory in the context of digital technology and ESG disclosure, with panel data from an emerging market.
🏢実務担当者:Demonstrates that investing in green digital technologies can significantly improve ESG disclosure scores, which may enhance investor confidence and access to capital.
🏛政策担当者:Shows that regulatory and normative pressures can drive technology adoption, which in turn improves disclosure quality; useful for designing policies in emerging markets.
📄 Abstract（原文）
The paper explores how Green digital technologies (GDTs) - ERP systems, cloud, IoT, artificial intelligence, and big data analytics can be used to improve the quality of ESG disclosures of industrial listed companies in the Amman Stock Exchange (ASE). On the basis of institutional isomorphism theory, we examine the relationship between the coercive, mimetic and normative institutional pressures and adoption of green technology interaction on the sustainability reporting practices. On the basis of panel data of 30 ASE-listed industrial companies during the period of 20202024 (N = 146 firm-year observations), we use pooled OLS and random-effects frameworks characterized by strong clustering of standard errors. Findings show that Green Digital Technology Index has a positive and significant agreement with the ESG disclosure scores (0.019; 0.024; 2.486, p value 0.019; 2.507, p value 0.024), with adopting firms having an average score of 1.73 higher. Its impact has been the most significant to the environmental aspect ( = 3.460, 0.074) = 0.074. Although institutional pressures fail to modulate the GDT-disclosure relationship, mediation analysis shows that institutional pressure is also a powerful predictor of GDT adoption (0.098, p 0.100), indicating that institutional forces play the role through technology adoption. The quality of disclosure has a negative relationship with CEO duality ( -4.863, p < 0.001). The results validate the assumption that the green digital technologies are a transmission mechanism where institutional pressures are converted to an enhancement of sustainability disclosure in the emerging markets.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.20944/preprints202604.1259.v1first seen 2026-06-11 05:18:50
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