Non-financial reporting as an accounting and analytical tool for the sustainable development of an organization
組織の持続可能な発展のための会計・分析ツールとしての非財務報告 (AI 翻訳)
Irina V. Romanova
🤖 gxceed AI 要約
日本語
本論文は、ロシアにおける国家ESG規制モデルの形成を背景に、非財務報告が組織の持続可能な発展を管理するための会計・分析支援の要素となることを考察する。任意のレピュテーション重視の慣行から、財務会計・内部統制・監査と統合された義務的システムへの進化を追跡し、非財務報告が会計データに依存し、検証手続きと独立保証を必要とする独立した会計・分析システムの構成要素になりつつあることを示す。指標の調和、データ開示のデジタル化、検証システムの開発、報告作成組織の拡大など、改善の方向性を提示する。
English
This paper examines non-financial reporting as an element of accounting and analytical support for managing sustainable development in the context of Russia's emerging national ESG regulatory model. It traces the evolution from voluntary, reputation-driven disclosure to a mandatory system integrated with financial accounting, internal control, and audit. The study argues that non-financial reporting is becoming an independent component of the accounting and analytical system, relying on accounting data and requiring control procedures and independent assurance. It proposes improvements: harmonizing indicators across standards, digitalizing disclosure, developing verification systems, and expanding the range of reporting organizations.
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開示基準や有報でのサステナビリティ情報開示が進む中、非財務情報と財務会計・内部統制・監査との連携は重要な論点。本論文の会計・分析支援としての非財務報告の位置づけは、日本企業の開示実務や内部統制設計に示唆を与える。
In the global GX context
Globally, as ISSB and CSRD mandates expand, the integration of non-financial reporting with financial accounting and assurance is a key challenge. This paper offers a framework for treating non-financial reporting as an accounting and analytical tool, relevant to global discussions on disclosure infrastructure and assurance.
👥 読者別の含意
🔬研究者:Provides a conceptual framework for integrating non-financial reporting into accounting and analytical systems, useful for comparative disclosure research.
🏢実務担当者:Offers guidance on aligning non-financial reporting with internal control and audit processes, relevant for corporate sustainability teams.
🏛政策担当者:Highlights the evolution toward mandatory non-financial reporting and the need for verification systems, informing regulatory design.
📄 Abstract（原文）
The article examines non-financial reporting as an element of the accounting and analytical support for managing the sustainable development of an organization amid the formation of a national ESG regulatory model in Russia. It traces the evolution of approaches to non-financial disclosure – from a voluntary, reputation-driven practice toward a system of mandatory requirements integrated with financial accounting, internal control, and audit. The study shows that non-financial reporting is gradually becoming an independent component of an organization's accounting and analytical system, one that relies on accounting data and requires the development of control procedures and independent assurance (verification). The paper substantiates directions for improving the accounting and analytical support of non-financial reporting: harmonizing indicators across different standards, digitalizing data disclosure, developing a verification system, and expanding the range of organizations involved in preparing such reporting.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.36871/u.i.k.2026.08.01.030first seen 2026-08-12 05:34:29 · last seen 2026-08-13 05:40:08
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