Sustainability, ESG Reporting, and Audit Accountability in Emerging Markets
新興市場におけるサステナビリティ、ESG報告、および監査説明責任 (AI 翻訳)
Olajumoke Mary Ogundipe
🤖 gxceed AI 要約
日本語
本研究は、新興市場と先進市場におけるESG開示が監査説明責任に与える影響を比較分析。欧州ではCSRDなどの規制によりESGと監査の統合が進む一方、アフリカでは自発的・制度的要因による段階的導入が見られる。統合的ESG監査フレームワークを提案し、グローバルな保証基準の調和を提言。
English
This study compares how ESG disclosure reshapes audit accountability in European and African financial institutions. European markets show strong ESG-audit integration driven by CSRD, while African markets exhibit gradual adoption. An integrated ESG-audit framework is proposed to enhance transparency and trust, with policy recommendations for harmonized global assurance standards.
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や有報でのESG情報開示が進む中、監査保証の枠組み整備が課題。本論文の統合フレームワークや新興市場の実態は、日本が今後の基準設計や国際調和を検討する上で参考になる。
In the global GX context
As global ESG assurance standards evolve under ISSB and CSRD, this paper provides comparative evidence on how different regulatory environments affect audit integration. The proposed framework and emerging market insights are valuable for policymakers working on harmonized assurance standards and capacity building.
👥 読者別の含意
🔬研究者:Comparative TCCM methodology and empirical evidence on ESG-audit integration across regulatory regimes.
🏢実務担当者:Integrated ESG-audit framework to align financial and non-financial verification processes.
🏛政策担当者:Recommendations for harmonizing global assurance standards and strengthening audit capacity in emerging markets.
📄 Abstract（原文）
This study examines how environmental, social, and governance (ESG) disclosure practices are redefining audit accountability in emerging and developed economies. Using a comparative, TCCM-based methodological framework, it analyses secondary data from African and European financial institutions to evaluate how sustainability metrics influence assurance procedures, governance mechanisms, and stakeholder trust. The findings reveal that European markets exhibit strong ESG–audit integration driven by regulatory enforcement under frameworks such as the CSRD, while African markets demonstrate gradual but adaptive adoption shaped by voluntary and institutional dynamics. Results from Figures 2 and 3 show that rigorous ESG assurance correlates positively with investor confidence, reputational capital, and financial resilience. The study proposes an integrated ESG–audit framework that aligns financial and non-financial verification processes, thereby reinforcing transparency, ethical finance, and sustainable corporate governance. Policy recommendations include harmonising global assurance standards, strengthening audit capacity in emerging markets, and embedding sustainability ethics into audit education and regulation.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.63084/ejbcer.v2i1.49first seen 2026-05-14 22:13:38
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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。