企業の持続可能な発展のための会計・分析支援システムにおけるESG報告のマネジメント・コンポーネントの開発

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:ESGガバナンス情報を会計・統制の対象として捉える分析枠組みに関心のある研究者に有用。

🏢実務担当者:ESG台帳の整備やガバナンス指標の内部統制手続き設計の参考になる。

🏛政策担当者:非財務情報の信頼性確保に向けた内部統制・開示制度の設計に示唆を与える。

The article examines the theoretical and methodological foundations for the development of the management component of ESG reporting in the system of accounting and analytical support for sustainable development of enterprises. It is substantiated that in the context of European integration, digital transformation of the economy, increasing requirements for corporate transparency, responsibility, and reliability of non-financial information, ESG reporting is becoming not only an instrument of external communication with stakeholders but also an important element of enterprise management. It is determined that the management component of ESG reporting, or the Governance component, includes the quality of corporate governance, transparency of decision-making, management accountability, internal control systems, compliance, anti-corruption policies, risk management, ethical behavior, and stakeholder engagement. It is proven that this component should be considered as an object of accounting, analysis, and control, since its formation requires documentary confirmation, identification of information sources, development of internal registers of non-financial data, implementation of control procedures, and analytical interpretation of indicators. The regulatory prerequisites for the development of ESG reporting are analyzed, in particular the impact of the Corporate Sustainability Reporting Directive, European Sustainability Reporting Standards, IFRS Sustainability Disclosure Standards, and GRI Standards. The key elements of the management component of ESG reporting in the system of accounting and analytical support of an enterprise are systematized. The main stages of its implementation are proposed, including diagnostics of the existing reporting system, identification of Governance indicators, determination of information sources, development of internal regulations, formation of ESG registers, internal control of ESG data, preparation of ESG reporting, and policy adjustment. The practical significance of the results lies in the possibility of applying the proposed approaches in enterprise activities to form reliable ESG reporting, improve accounting policy, develop the internal control system, increase business transparency, ensure tax responsibility, strengthen stakeholder trust, and support sustainable development of enterprises under modern economic transformations.

• openaire https://doi.org/10.26642/pbo-2025-3(62)-67-74first seen 2026-11-05 04:42:51