ORGANIZATIONAL AND METHODOLOGICAL FOUNDATIONS FOR FORMING AN ACCOUNTING AND AUDIT MECHANISM IN THE ENTERPRISE SUSTAINABLE DEVELOPMENT MANAGEMENT SYSTEM
企業の持続可能な発展マネジメントシステムにおける会計・監査メカニズムの組織的・方法論的基盤 (AI 翻訳)
О.П. Богомаз
🤖 gxceed AI 要約
日本語
本論文は、企業の持続可能な発展マネジメントに特化した会計・監査メカニズムの理論的・方法論的枠組みを提案する。従来の財務会計だけでは十分なESG開示ができないと指摘し、組織・方法・デジタル・統制・保証の各要素を統合したシステムを構築することで、サステナビリティデータの識別・測定・検証・分析利用を可能にし、統合報告の質向上とグリーンウォッシュリスク低減を図る。
English
This paper proposes a theoretical and methodological framework for an accounting and audit mechanism tailored to enterprise sustainable development management. It argues that traditional financial accounting is insufficient for reliable ESG disclosure and stakeholder-oriented decisions. The mechanism integrates organizational, methodological, digital, control, and assurance elements to ensure identification, measurement, verification, and analytical use of sustainability data, aiming to improve integrated reporting quality and reduce greenwashing risks.
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
本論文の枠組みは、SSBJや統合報告書の充実を目指す日本企業にとって、ESGデータガバナンスと内部統制の体系的なアプローチを提供する。実務への応用が期待される。
In the global GX context
Globally, the paper contributes to the sustainability accounting and audit literature, addressing the gap between traditional financial reporting and integrated ESG disclosure. Its framework aligns with ISSB and CSRD requirements for data governance and assurance, supporting corporate readiness for evolving disclosure mandates.
👥 読者別の含意
🔬研究者:This paper provides a comprehensive framework for designing sustainability accounting and audit systems, useful for scholars studying ESG disclosure and assurance.
🏢実務担当者:Companies can use the proposed mechanism to structure their ESG data management and internal control processes, improving audit readiness.
🏛政策担当者:Regulators might consider the framework when developing standards for ESG assurance and integrated reporting.
📄 Abstract（原文）
The paper develops theoretical and methodological provisions for forming an accounting and audit mechanism within enterprise sustainable development management. It argues that traditional accounting, focused mainly on financial indicators, is insufficient for reliable ESG disclosure and stakeholder-oriented decision-making. The proposed mechanism is interpreted as an integrated system of organizational, methodological, digital, control and assurance elements that ensure identification, measurement, accumulation, verification and analytical use of sustainability data. Attention is paid to ESG data governance, responsibility allocation, internal control and ERP/BI-based traceability. The practical value lies in improving integrated reporting quality, strengthening audit readiness and reducing greenwashing risks.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.32782/dees.23-81first seen 2026-07-16 06:13:30
🔔 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。