Navigating ESG Complexity through Sustainability Accounting: A Strategic Perspective for Modern Organizations
ESGの複雑性をサステナビリティ会計でナビゲートする：現代組織のための戦略的視点 (AI 翻訳)
Luffi Lestari, Yusnaini Yusnaini
🤖 gxceed AI 要約
日本語
本研究は、ESGの複雑性に対処するための戦略的アプローチとしてサステナビリティ会計の役割を分析する。60論文の系統的レビューの結果、ESGの複雑性は報告品質、解釈の差異、組織パフォーマンスへの影響の不一致によって形成され、サステナビリティ会計は透明性向上と意思決定支援に有効であることが示された。一方で、報告基準のばらつきやグリーンウォッシングのリスクも残る。
English
This systematic literature review of 60 articles (PRISMA) examines the role of sustainability accounting in navigating ESG complexity. Findings show that ESG complexity stems from reporting quality, interpretive differences, and inconsistent impacts on performance. Sustainability accounting enhances transparency and supports strategic decisions, but challenges like varied standards and greenwashing persist.
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
本論文はSSBJや有報でのESG統合報告が進む日本において、サステナビリティ会計の枠組みの重要性を示唆する。ただし、日本固有の制度や事例に踏み込んでおらず、一般論に留まる。
In the global GX context
Amid global adoption of ISSB and CSRD, this paper reinforces the strategic role of sustainability accounting in enhancing ESG transparency. However, it lacks empirical specificity and does not address regional standard differences.
👥 読者別の含意
🔬研究者:Provides a structured literature overview of ESG complexity and sustainability accounting, useful for identifying research gaps.
🏢実務担当者:Offers a conceptual framework for integrating sustainability accounting into corporate strategy to improve ESG reporting quality.
🏛政策担当者:Highlights the need for consistent reporting standards and the risk of greenwashing, informing standard-setting efforts.
📄 Abstract（原文）
This research is driven by the growing complexity of Environmental, Social, and Governance (ESG) in modern organizations that requires the integration of sustainability based strategies. ESG serves not only as a reporting tool but also as the foundation of organizational strategies to create sustainable value. However, its implementation still faces challenges such as the nonuniformity of indicators, differences in assessment methods, and variations in stakeholder interests. This research aims to analyze the role of sustainability accounting as a strategic approach in navigating ESG complexity. The method employed is Systematic Literature Review (SLR) using PRISMA guidelines on 60 articles from Scopus and SINTA databases, subsequently screened to 40 relevant articles. The research findings demonstrate that ESG complexity is shaped by reporting quality, interpretive differences, and inconsistent impacts on organizational performance. Sustainability accounting functions as an integrated framework that enhances transparency, information quality, and supports strategic decision making. Nonetheless, obstacles like variations in reporting standards and greenwashing risks persist. The study conclusion confirms that the integration of ESG and sustainability accounting is the key element in modern organizational strategies for achieving long term sustainability. Furthermore, these findings underscore the significance of stakeholders role in advancing transparency and reinforcing organizational legitimacy through consistent and fully integrated sustainability reporting to elevate the competitiveness of modern organizations.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://jurnal.ittc.web.id/index.php/jakbs/article/download/4368/3887first seen 2026-07-28 05:29:11
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