サステナビリティ報告におけるフォレンジック会計：書誌学的レビュー

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

🔬研究者:フォレンジック会計とサステナビリティ報告の交差領域が未開拓であることを示す研究ギャップの整理として活用できる。

🏢実務担当者:非財務情報の操作リスクを認識し、開示データの内部統制や保証体制の強化に役立てられる。

🏛政策担当者:サステナビリティ開示の信頼性確保・グリーンウォッシュ規制の設計において、フォレンジック的検証の可能性を検討する材料になる。

Traditionally, financial statements have been considered the most important tool for assessing a company's business performance. Over the years, it has been observed that financial statements may be subject to manipulation aimed at presenting a misleading picture of a company's financial position and business performance. Therefore, forensic accounting has been developed as a specialised field of the accounting profession in order to identify intentional errors and manipulations of accounting information. However, over the last 30 years, it has become clear that financial statements are insufficient for assessing the stability and long-term sustainability of business operations, and an initiative emerged to introduce additional – non-financial information. The objective of sustainability reporting is to inform stakeholders about the environmental, social, and governance aspects of business operations (ESG). Sustainability reporting includes both quantitative and qualitative information, which may also be subject to manipulation, thereby undermining users' trust in sustainability information and ultimately leading to incorrect decisions. This suggests potential for extending forensic accounting approaches to non-financial reporting. Given that forensic accounting is associated with financial statements, most of the literature examines forensic accounting in the context of financial fraud, and its application in the field of sustainability reporting remains underexplored. Therefore, the aim of this paper is to provide a systematic literature review and to analyse whether there are studies examining the relationship between forensic accounting and sustainability reporting. The paper summarises the existing theoretical and empirical contributions and identifies the dominant research themes and contemporary trends. This paper applies bibliometric analysis with the aim of summarising the existing scientific knowledge on the relationship between forensic accounting and sustainability reporting. The literature search was conducted in four databases: Web of Science (WoS), Scopus, ProQuest, and The Lens. The results show that the intersection between forensic accounting and sustainability reporting remains an underexplored research area. Existing studies suggest that forensic accounting may play a significant role in strengthening the integrity of sustainability reporting by detecting data manipulation and reducing the risk of greenwashing.

• openalex https://doi.org/10.54318/czf.2026.ib.010first seen 2026-10-18 04:53:30