An Integrated Ethical and Assured Accounting Framework for Green Economy Enhancement and Emission Reduction: Cross-Country Comparative Evidence

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

🔬研究者:Provides an empirical framework linking assurance, ethics, and accounting to green economy outcomes, useful for scholars working on sustainability accounting and disclosure.

🏢実務担当者:Highlights the value of integrating assurance and ethical governance into sustainability reporting to enhance credibility and avoid greenwashing, guiding corporate reporting teams.

🏛政策担当者:Offers evidence on how institutional context affects the effectiveness of assurance and governance in driving emission reduction, informing regulatory design and standard-setting.

Purpose: This study aims to develop and empirically examine an integrated ethical and assured accounting framework that enhances green economy outcomes and contributes to emission reduction. Responding to growing concerns about measurement uncertainty, credibility deficits, and greenwashing risks in sustainability reporting, the study positions accounting, ethical governance, and assurance as interde-pendent mechanisms for climate-related accountability and environmental performance improvement. Methodology, Design, and Approach: The study adopts a comparative cross-country research design, combining quantitative empirical analysis with an integrative measurement framework. Sustainability accounting indicators, ethical governance dimensions, and assurance mechanisms are jointly modeled and tested using advanced statistical techniques. Comparative evidence is drawn from Egypt and a set of advanced economies to assess contextual variation and institutional effects on green economy performance and emission reduction out-comes. Findings: The findings demonstrate that integrated ethical and assured accounting significantly improves the reliability of sustainability measurement and is positively associated with enhanced green economy performance and lower emission levels. Assurance mechanisms strengthen the credibility of sustainability disclosures, while ethical governance amplifies their effectiveness. Cross-country comparisons re-veal that institutional context moderates these relationships, with stronger effects observed where governance and assurance infrastructures are more developed. Originality and Value: This study offers an original contribution by advancing an integrative accounting framework that explicitly links eth-ics, assurance, and sustainability measurement to green economy enhancement and emission reduction. It moves beyond deterministic and fragmented approaches by addressing uncertainty and credibility challenges in sustainability accounting. Theoretical, Practical, and Social Implications The study extends sustainability accounting and accountability literature by integrating ethical governance and assurance into a unified framework. Practically, it informs regulators, standard-setters, and practitioners on designing credible sustainability reporting and assurance systems. Socially, the framework supports climate accountability, environmental transparency, and sustainable development goals by rein-forcing trust in sustainability information.

• semanticscholar https://doi.org/10.47191/jefms/v9-i3-39first seen 2026-06-29 08:46:22