ESG DISCLOSURE DAN INTEGRATED REPORTING: TREN GLOBAL DAN PERSPEKTIF PASAR NEGARA BERKEMBANG
Gjosphink Putra Umar Sakka, Omasrianto Omasrianto, La Ode Safarudin, Burhanuddin Burhanuddin, Hasnita Hasnita
🤖 gxceed AI 要約
日本語
2019年から2025年の文献レビューに基づき、ESG開示と統合報告のグローバルな動向を分析。GRI、SASB、TCFD、ESRSなどの基準の普及や任意開示から義務開示への移行を指摘。AIを用いたESG分析やデジタルツールの研究ギャップを特定し、新興市場における実践への示唆を提供。
English
A narrative review of ESG disclosure and integrated reporting literature (2019-2025), analyzing global trends including the adoption of GRI, SASB, TCFD, and ESRS, the shift from voluntary to mandatory disclosure, and impacts on firm value. Identifies research gaps in AI for ESG analysis and digital tools, with a focus on emerging markets.
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基準が策定中であり、本稿は新興市場も含めたグローバルな開示動向を俯瞰している。日本企業が海外子会社の報告対応を検討する際に参考となる。
In the global GX context
This review synthesizes ESG disclosure trends across developed and emerging markets, highlighting the shift from voluntary to mandatory reporting and the role of frameworks like TCFD and ISSB. It identifies gaps in AI application for ESG analysis, relevant for global disclosure scholars.
👥 読者別の含意
🔬研究者:Identifies research gaps in AI for ESG and digital tools, particularly in emerging markets.
🏢実務担当者:Provides an overview of mandatory disclosure trends and frameworks for companies to benchmark their reporting.
🏛政策担当者:Highlights challenges in standard inconsistency and greenwashing, suggesting need for harmonization.
📄 Abstract（原文）
The development of sustainability reporting and ESG disclosure has become a major focus of corporate accountability at the global level. This article presents a narrative review of the literature from 2019 to 2025 on ESG reporting practices and integrated reporting (IR) in developed markets and emerging markets. The review findings indicate an increasing trend in the adoption of ESG disclosure, the development of international standards and frameworks such as GRI, SASB, IR/IIRC, TCFD, and ESRS, as well as a shift from voluntary to mandatory disclosure. The impact of ESG disclosure on firm value, cost of capital, and corporate reputation generally shows positive outcomes, although several challenges remain, including standard inconsistency, greenwashing, and reporting complexity. This study identifies research gaps related to the use of artificial intelligence for ESG analysis, digital tools, and ESG implementation in emerging markets. The article provides practical implications for companies and regulators, as well as directions for future research in sustainability accounting. ABSTRAK Perkembangan sustainability reporting dan ESG disclosure telah menjadi fokus utama akuntabilitas perusahaan global. Artikel ini menyajikan tinjauan naratif terhadap literatur tahun 2019–2025 mengenai praktik pelaporan ESG dan integrated reporting (IR) di pasar maju dan emerging markets. Hasil tinjauan menunjukkan tren peningkatan penerapan ESG disclosure, perkembangan standar dan framework internasional (GRI, SASB, IR/IIRC, TCFD, ESRS), serta pergeseran dari voluntary ke mandatory disclosure. Dampak ESG disclosure terhadap nilai perusahaan, biaya modal, dan reputasi menunjukkan hasil positif, meskipun terdapat tantangan berupa inkonsistensi standar, greenwashing, dan kompleksitas pelaporan. Studi ini mengidentifikasi gap penelitian terkait penggunaan AI untuk analisis ESG, digital tools, dan penerapan di emerging markets. Artikel ini memberikan implikasi praktis bagi perusahaan dan regulator, serta arah penelitian lebih lanjut dalam akuntansi keberlanjutan.
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.51878/cendekia.v6i3.12807first seen 2026-07-18 09:17:25
🔔 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。