Sustainability Disclosure and Financial Performance of Brewery Firms in Africa
アフリカの醸造企業におけるサステナビリティ開示と財務業績 (AI 翻訳)
Joshua Christian Samari
🤖 gxceed AI 要約
日本語
2012年から2022年までのアフリカの醸造企業を対象に、サステナビリティ開示（ガバナンス、社会、環境）と財務業績（ROA）の関係を回帰分析で検証。ガバナンス開示は財務業績を有意に向上させるが、社会・環境開示は有意な効果を示さなかった。標準化された開示枠組みの必要性を提言。
English
This study examines the relationship between sustainability disclosure (governance, social, environmental) and financial performance (ROA) of African brewery firms from 2012 to 2022. Robust regression reveals that governance disclosure significantly improves financial performance, while social and environmental disclosures show no significant effects. The study recommends standardized disclosure frameworks.
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開示基準が導入されつつあり、開示と企業価値の関連性は重要。本研究成果は、ガバナンス開示の重要性を示し、日本企業の開示戦略に示唆を与える。
In the global GX context
This study contributes to the global discourse on sustainability disclosure and financial performance, particularly in emerging markets. It highlights the differential impact of disclosure types, informing ISSB and CSRD implementation strategies.
👥 読者別の含意
🔬研究者:Provides empirical evidence on disclosure-performance link in African context, useful for comparative studies.
🏢実務担当者:Highlights the financial benefits of governance disclosure, guiding corporate reporting priorities.
🏛政策担当者:Suggests the need for standardized disclosure frameworks to enhance comparability and effectiveness.
📄 Abstract（原文）
This study investigates the relationship between sustainability disclosure and financial performance among brewery firms in Africa from 2012 to 2022. Financial performance is measured using return on assets (ROA), while sustainability disclosure encompasses governance disclosure (G_DSCO), social disclosure (S_DSCO), and environmental disclosure (E_DSCO). Firm size (FS) serves as a control variable. Employing robust regression analysis, the findings reveal that governance disclosure significantly improves financial performance, while social and environmental disclosures exhibit no significant effects. The study highlights the importance of governance transparency in enhancing financial outcomes and provides insights into sustainability practices within an emerging market context. Recommendations emphasize improved environmental and social reporting and the establishment of standardized disclosure frameworks
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.56201/ijssmr.vol.11no2.2025.pg.220.236first seen 2026-08-16 06:03:55
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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。