← 論文一覧に戻る

ESG報告コンプライアンスのための会計・分析・監査支援の概念モデル開発

Development of a conceptual model for accounting, analytical and audit support for ESG reporting compliance (原題)

Н. Кудренко, Оlga Grytsay, Марія Ольшанська, Olena Tyvonchuk, Тетяна Костишина

Eastern-European Journal of Enterprise Technologies📚 査読済 / ジャーナル2026-10-30#開示インフラ経営インパクト: 調達リスク対象セクター: cross_sector
DOI: 10.15587/1729-4061.2026.376987
原典: https://doi.org/10.15587/1729-4061.2026.376987

🤖 gxceed AI 要約

日本語

伝統的財務会計と国際ESG開示要件（ESRS・GRI・SASB・TCFD・ISSB）の間の方法論的・組織的・技術的ギャップを整理した研究。ESG指標を企業会計に統合し監査手続で裏付ける必要性を示し、会計・分析支援と監査保証を統合した概念モデルを提案する。ESG開示は任意ではなく規制要件と戦略的必然の双方に駆動されると結論づける。

English

This study maps the methodological, organizational and technological gap between traditional financial accounting and international ESG reporting requirements (ESRS, GRI, SASB, TCFD, ISSB). It argues ESG indicators must be integrated into corporate accounting and verified through audit procedures, and proposes a conceptual model combining accounting-analytical and audit-assurance subsystems. ESG reporting is framed as driven by both mandatory requirements and strategic necessity.

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

SSBJ基準の確定と有報でのサステナビリティ開示義務化を控え、日本企業が課題とする「非財務指標を会計・内部統制・監査保証にどう接続するか」という論点に直接対応する。保証制度設計や内部監査体制の整備を検討する実務担当者にとって参照価値がある。

In the global GX context

As ISSB/IFRS S1-S2 adoption spreads and CSRD assurance requirements bite, this paper speaks to the global push to embed ESG metrics into accounting systems and audit assurance rather than treat them as standalone voluntary disclosures. It adds a transition-economy perspective on institutional readiness for assurance.

👥 読者別の含意

🔬研究者:会計・監査とESG開示の統合に関する概念枠組みの整理として、保証研究の出発点に使える。

🏢実務担当者:ESG指標を会計・内部統制・監査保証に接続する際の論点整理に活用できる。

🏛政策担当者:非財務情報の保証制度設計や監査人材育成の必要性を検討する際の参考になる。

📄 Abstract（原文）

The object of the study is the conceptual foundations of accounting, analytical and audit support for ESG reporting compliance. Accounting for ESG indicators is becoming an integrated dimension of management information, encompassing both quantitative measurements and qualitative assessments. The study addresses the problem of the methodological, organizational and technological gap between traditional financial accounting systems, international ESG reporting requirements and long-term sustainable development prospects. It was established that the implementation of ESG reporting compliance is accompanied by a number of problems: additional costs for information and legal support and a lack of competent specialists. The institutional environment of ESG reporting compliance was examined, taking into account international standards and regulations (ESRS, GRI, SASB, TCFD, ISSB) and internal policies in line with Ukrainian legislation. It was determined that ESG indicators must be integrated with corporate accounting and confirmed by appropriate audit procedures. A conceptual model is proposed that combines the subsystems of accounting and analytical and audit support for ESG reporting compliance. The findings are explained by the fact that ESG reporting is not an exclusively voluntary initiative of a company but is driven by mandatory requirements and strategic necessity, since it is a factor in the sustainable development of a business, investor trust, resilience to crises and reputational risks. The areas of practical application are corporate sustainability management, financial and management accounting, and internal and external audit. The conditions of application are compliance with international standards and Ukrainian legislation when using non-financial indicators

🔗 Provenance — このレコードを発見したソース

🔔 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。