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サステナビリティ保証とステークホルダーの信頼：企業報告における新たなパラダイム

SUSTAINABILITY ASSURANCE AND STAKEHOLDER TRUST: A NEW PARADIGM IN CORPORATE REPORTING (原題)

Muhammad Aryuda Silfa

Proceeding of The International Seminar on Business Economics Social Science and Technology (ISBEST)📚 査読済 / ジャーナル2026-10-07#開示インフラOrigin: Global経営インパクト: 資金調達対象セクター: cross_sector
DOI: 10.33830/isbest.v6i2.9111
原典: https://doi.org/10.33830/isbest.v6i2.9111

🤖 gxceed AI 要約

日本語

本論文は、サステナビリティ保証がステークホルダーの信頼と報告品質をいかに高めるかを、査読論文・制度文書・国際基準の質的文献レビューにより検討する。独立保証は情報の非対称性を減らし、開示の信頼性・完全性・一貫性の認識を高めるが、その効果は保証人の独立性、保証範囲・水準、透明な保証報告書、内部統制、標準準拠に依存する。ISSA 5000の登場とGRI・ISSB枠組みの発展は、報告と保証の整合を要請する。インドネシアなど新興市場ではコスト・専門性・規制一貫性・組織準備が制約となる。

English

This qualitative literature review examines how sustainability assurance strengthens stakeholder trust and corporate reporting quality. Independent assurance reduces information asymmetry by improving perceived reliability, completeness, and consistency of ESG disclosures, but trust is not automatic—it depends on practitioner independence, assurance scope and level, transparent statements, internal controls, and recognized standards. The emergence of ISSA 5000 and evolving GRI/ISSB frameworks underscore the need to align reporting and assurance, while emerging markets like Indonesia face cost, expertise, and regulatory constraints.

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基準の確定と有報でのサステナビリティ開示義務化が進み、保証の範囲・水準・基準整合が実務課題となる。本稿は保証を単なるコンプライアンスではなくガバナンス機構と位置づけ、日本企業が保証導入を検討する際の論点（独立性・内部統制・基準選択）を整理する点で示唆的。

In the global GX context

Globally, ISSA 5000 and the ISSB/GRI frameworks are converging reporting and assurance expectations, making assurance a governance mechanism rather than a compliance checkbox. This paper contributes a synthesis of assurance quality, credibility, and implementation barriers, with particular attention to emerging-market constraints that are often underrepresented in disclosure scholarship.

👥 読者別の含意

🔬研究者:保証品質・信頼性・基準整合に関する既存知見を整理し、実証研究の出発点を提供する。

🏢実務担当者:保証導入時に独立性・範囲・水準・内部統制・基準選択をどう設計すべきかの実務チェックリストとして活用できる。

🏛政策担当者:ISSA 5000とISSB/GRIの整合、および新興市場における保証義務化のコスト・専門性・規制一貫性の課題を考慮した制度設計の参考になる。

📄 Abstract（原文）

The growing use of Environmental, Social, and Governance (ESG) reporting has increased the need for credible, comparable, and decision-useful sustainability information. This study examines how sustainability assurance can strengthen stakeholder trust and improve the quality of corporate reporting. A qualitative literature review was conducted using peer-reviewed articles, institutional publications, and international reporting and assurance standards. The review focuses on evidence concerning assurance quality, information credibility, stakeholder perceptions, independence, standardization, and implementation barriers. The findings indicate that independent assurance can reduce information asymmetry by increasing the perceived reliability, completeness, and consistency of sustainability disclosures. Assurance is particularly valuable when stakeholders face difficulties in evaluating non-financial information and when organizations operate across increasingly complex sustainability-reporting frameworks. The analysis also shows that assurance does not automatically create trust: its effectiveness depends on practitioner independence, appropriate assurance scope and level, transparent assurance statements, robust internal controls, and the use of recognized standards. The emergence of ISSA 5000 and the continuing development of GRI and ISSB reporting frameworks further highlight the need to align reporting and assurance practices. In emerging markets such as Indonesia, cost, expertise, regulatory consistency, and organizational readiness remain important constraints. The study proposes that sustainability assurance should be viewed not merely as a compliance activity but as a governance mechanism that connects reporting quality, stakeholder confidence, and corporate accountability.

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