Editorial: Transparency, Sustainability and Development Dynamics
編集：透明性、持続可能性、開発のダイナミクス (AI 翻訳)
R. Osabohien, Evans Stephen Osabuohien
🤖 gxceed AI 要約
日本語
この編集者は、新興経済国における財務報告の質、ガバナンス、持続可能性、制度発展に関する7つの実証研究を紹介する。これらの研究は、開示慣行、ESG統合、企業特性が報告の信頼性に与える影響を分析し、制度枠組みと持続可能性実践が企業行動と業績を形成することを強調している。
English
This editorial introduces seven empirical studies on financial reporting quality, governance, sustainability, and institutional development in emerging economies. The studies examine how disclosure practices, ESG integration, and firm-level characteristics affect reporting credibility, and how institutional frameworks and sustainability practices shape firm behavior and performance.
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
日本においては、SSBJや有価証券報告書におけるサステナビリティ開示が進む中、新興国でのESG統合や開示実践の知見は、日本企業のグローバルサプライチェーン管理や海外子会社の報告品質向上に示唆を与える。
In the global GX context
Globally, as ISSB and CSRD drive sustainability disclosure, this collection offers insights from emerging economies on how institutional frameworks and ESG integration affect reporting quality, relevant for multinational firms and standard-setters.
👥 読者別の含意
🔬研究者:Researchers in accounting and sustainability will find empirical evidence on the interplay between institutional factors and ESG disclosure quality in emerging markets.
🏢実務担当者:Corporate sustainability teams can learn about the impact of firm-level characteristics on reporting credibility, particularly in emerging economies.
🏛政策担当者:Regulators can consider how institutional frameworks shape sustainability reporting outcomes in developing contexts.
📄 Abstract（原文）
This editorial introduces Volume 2, Issue 1 (2026) of the Institutions and Development Research Journal (IDeRJ), which brings together seven empirical studies addressing critical issues at the intersection of financial reporting quality, governance, sustainability, and institutional development in emerging economies. The contributions are grouped into thematic strands, focusing on financial reporting quality, transparency, and accounting standards, examining how disclosure practices, Environmental, Social, and Governance (ESG) integration, and firm-level characteristics influence reporting credibility. Also, other aspect explores governance, sustainability, and institutional drivers of corporate outcomes, emphasising how institutional frameworks and sustainability practices shape firm behaviour and performance. Collectively, the studies advance the discourse on accountability, transparency, and sustainable development, offering policy-relevant insights for regulators, firms, and researchers.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.66038/iderj-26-e1first seen 2026-06-19 05:24:24
🔔 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。