取締役会の特性とサステナビリティ報告の関係の検証
Examining the Relationship Between the Board Characteristics and Sustainability Reporting (原題)
Omid Farhad Touski
🤖 gxceed AI 要約
日本語
テヘラン証券取引所上場企業148社を対象に、取締役会の特性（規模、独立性、女性比率、財務専門性）とサステナビリティ報告の関係を2013〜2022年のパネルデータで分析。GRI基準の開示指数を用い、すべての特性が報告に正の影響を与えることを示した。
English
This study examines the relationship between board characteristics (size, independence, gender, financial expertise) and sustainability reporting for 148 firms listed on the Tehran Stock Exchange from 2013 to 2022. Using GRI-based disclosure scores and panel data, it finds positive associations, suggesting governance factors enhance sustainability disclosure.
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開示義務化が進む中、取締役会の多様性や専門性が開示の質に与える影響は、今後の日本企業のガバナンス改革に示唆を与える。ただし、イラン市場の文脈を踏まえた解釈が必要。
In the global GX context
This study adds to global evidence on corporate governance and sustainability disclosure, relevant to ISSB and CSRD contexts where board oversight is critical. It highlights the role of board diversity and expertise in enhancing reporting quality, though the Iranian market context limits generalizability.
👥 読者別の含意
🔬研究者:Provides empirical evidence from an emerging market on governance-disclosure nexus, useful for comparative studies.
🏢実務担当者:Suggests that enhancing board diversity and financial expertise can improve sustainability reporting quality.
🏛政策担当者:Highlights the importance of board composition in driving sustainability disclosure, informing governance regulations.
📄 Abstract（原文）
This study aims to investigate the relationship between board characteristics (internal mechanisms of corporate governance) and sustainability reporting in firms listed on the Tehran Stock Exchange. The study uses a sample of 148 firms listed on the Tehran Stock Exchange and data from 2013 to 2022. Sustainability reporting is measured using the Global Reporting Initiative based on the Disclosure Index Score Method. The internal mechanisms of corporate governance include size, gender, financial expertise, and board independence, and the data is analyzed by using panel data. The results show a positive and significant relationship between board characteristics (Board size, Board independence, Board gender, and Board financial expertise) and sustainability reporting. It is suggested that company owners and policymakers pay attention to factors affecting the improvement of sustainability reporting, such as managers with financial knowledge, non-executive directors, and female directors on the board of directors and larger boards.
🔗 Provenance — このレコードを発見したソース
- openalex https://doaj.org/article/cab3027565124ad9a0c1a199ca7e2810first seen 2026-08-19 04:50:03
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。