持続可能なビジネス戦略への環境会計の統合：SDGs達成への取り組み
Integrating Green Accounting Into Sustainable Business Strategies: Efforts To Achieve The Sustainable Development Goals (SDGS) (原題)
Fia Rahma, Achmad Luthfi Chamidi
🤖 gxceed AI 要約
日本語
環境会計（EMA・MFCA・炭素会計）を企業戦略に組み込む類型と、それがSDGs達成にどう結びつくかをPRISMA準拠の系統的レビューで検討。環境コストの内部化がグリーンイノベーションを促し、資本コスト低下やグリーンウォッシュ抑制につながることを示す。企業計算とSDG12・13・17を結ぶ公共価値連携モデルを提示し、環境コスト開示の義務化を政策提言する。
English
A PRISMA-based systematic review of 31 papers examining how green accounting tools (EMA, MFCA, carbon accounting) are embedded in sustainable business strategy. Internalizing environmental costs is linked to green innovation, lower cost of equity, and reduced greenwashing. The authors propose a public-value linkage model connecting corporate calculations to SDG 12, 13, and 17, and recommend mandatory environmental cost disclosure.
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
炭素会計・環境コスト開示の義務化提言は、SSBJ基準や有報でのサステナビリティ開示が進む日本企業にとって、管理会計と開示を橋渡しする論点を提供する。資本コスト低減とグリーンウォッシュ抑制の示唆は投資家対応の実務に直結する。
In the global GX context
The paper connects management accounting to disclosure infrastructure, arguing that internalized environmental costs lower cost of equity and curb greenwashing — relevant to ISSB/CSRD debates on whether environmental cost data should be mandated. Its public-value linkage model offers a framework for tying corporate metrics to SDG reporting.
👥 読者別の含意
🔬研究者:環境会計とSDGs・資本コストを結ぶ既存研究の整理と公共価値連携モデルの枠組みを参照できる。
🏢実務担当者:EMA・MFCA・炭素会計を戦略に組み込む際の類型と、資本コスト・グリーンウォッシュ抑制効果の論点を実務設計に活用できる。
🏛政策担当者:環境コスト開示の義務化を検討する際の根拠と論点を提供する。
📄 Abstract（原文）
Business evolves from short-term profit-maximizing calculation towards value creation. One major reason is the inability of the traditional accounting system to internalize environment-related externality . Therefore, green accounting should be put into consideration when developing business strategies. The purpose of this research is to evaluate green accounting incorporation types in sustainable business strategy development and how they link micro actions to macro values in achieving Sustainable Development Goals (SDGs). This research employed the Systematic Literature Review (SLR) technique following PRISMA 2020 guideline on 31 scientific journals published between 2016-2026 from the Scopus, ScienceDirect, and Google Scholar database. Thematic Analysis was used to qualitatively and argumentatively analyze the data extracted. Results from literature review reveal that green accounting through Environmental Management Accounting (EMA) tools, Material Flow Cost Accounting (MFCA), and carbon accounting served as calculative capabilities to turn perceived environmental costs into business opportunities. Moreover, companies that have incorporated environment costs were found to encourage green innovation, lower cost of equity , and discourage greenwashing activities. This research also develops a public value linkage integration model that shows how corporate calculations affect the achievement of SDG 12 (Responsible Consumption and Production), SDG 13 (Climate Action), and SDG 17 (Partnerships for the Goals). This research suggests policy makers to make environmental costs disclosures compulsory and management to consider environment accounting-based public reform of management control.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.47353/ecbis.v4i6.607first seen 2026-10-28 05:41:18 · last seen 2026-11-06 05:44:31
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