ジェンダーは農食企業のESG報告慣行に影響するか？アジア経済圏からのエビデンス
Does gender influence ESG reporting practices of agri-food companies? Evidence from Asian economies (原題)
Haonan Shi, Zihe Zhou, Yi Zhou, B. S. Talukdar
🤖 gxceed AI 要約
日本語
アジア4カ国の農食企業400名の専門家を対象に、ESGの動機と障壁がESG報告慣行に与える影響をPLS-SEMで分析。動機と障壁は報告慣行の変動の69.84%を説明し、動機の影響がより強い。ジェンダーは調整変数として有意な影響を持たず、法制度整備が開示慣行の基盤となることを示す。
English
Surveying 400 experts across four Asian economies, this study uses PLS-SEM to examine how ESG motivations and obstacles shape ESG reporting in agri-food firms. Motivations and obstacles explain 69.84% of variance, with motivations dominating. Gender shows no significant moderating effect, while legal structures underpin disclosure development.
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
アジア新興国農食サプライチェーンの開示実務を扱い、SSBJ基準導入後に日本企業が海外サプライヤーへ開示を求める際の現地対応力評価に示唆を与える。ジェンダー多様性とESG開示の非連関は、日本企業の取締役会多様性と開示品質の関係を考える上でも参照点となる。
In the global GX context
Adds empirical evidence from under-researched Asian agri-food sectors to global disclosure scholarship, complementing TCFD/ISSB work largely focused on developed markets. The finding that gender does not moderate ESG reporting challenges assumptions in diversity-and-disclosure debates, and the emphasis on legal structures speaks to how CSRD-style mandates may or may not translate to emerging economies.
👥 読者別の含意
🔬研究者:アジア農食セクターにおけるESG開示の決定要因とジェンダー調整効果の実証的知見を提供する。
🏢実務担当者:アジアのサプライヤー評価やScope 3開示要求を設計する際、現地企業のESG報告の動機と障壁を理解する材料になる。
🏛政策担当者:新興国でのESG開示制度整備において、法的枠組みと動機づけの両面から政策設計を検討する根拠となる。
📄 Abstract（原文）
Abstract ESG risks pose serious risks to the brand and viability of agri-food companies, making them more vulnerable than other industries that necessitates ESG reporting practices. However, this study evaluated the ESG reporting practices of agri-food companies, which were not the focus of previous research. The study investigates how ESG motivations and obstacles influence ESG reporting practices of agri-food companies in Asian countries. The study also evaluates the influence of gender as a moderator in ESG reporting practices of agri-food companies. To reach the objectives we used the quantitative method which comprised a quantitative investigation of 400 experts (100 from each country). The study used PLS-SEM to evaluate the influence of ESG motivations and obstacles in ESG reporting practices while PLS-MGA was used for examining the gender influence grounded in agency theory, stakeholder theory and legitimacy theory. The study revealed that ESG motivations and obstacles have a positive and significant influence on ESG reporting practices in agri-food companies. Motivations and challenges together account for 69.84% of the variation in ESG reporting practices of agri-food companies. ESG motivations have a high degree positive influence on ESG reporting practices compared to ESG obstacles. The study also revealed that as a moderator, gender has no significant influence in ESG reporting practices of agri-food companies. Legal structures provide a helpful basis for the development of ESG disclosure practices, and the level of ESG reporting in Asian agri-food companies is increasing gradually. For regulators, policymakers, and companies operating in developing countries, this study has important implications. Our work also has intriguing real-world applications for regulators, policymakers, and other players in the Asian market. The study suggests that authorities and policymakers should take proactive measures to strengthen the implementation of the ESG reporting assessment in order to enhance ESG reporting practices.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1186/s40100-026-00511-9first seen 2026-09-27 04:39:04
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