Developing Green Accounting and Environmental Auditing Using AI to Support Environmental Protection and Decarbonization of the Economy
環境保護と経済の脱炭素化を支援するためのAIを用いたグリーン会計と環境監査の開発 (AI 翻訳)
Ibrokhimjon U. Tursunaliev, Abrorbek X. Kozimjonov, Jaloliddin U. Suyunov, Rustam U. Xolpulotov, Bakhtiyorjon V. Adashaliyev
🤖 gxceed AI 要約
日本語
本論文は、気候問題の悪化に伴い、財務的意思決定に生態学的要素を組み込む必要性が高まっている中で、AIが環境監査とグリーン会計をどのように強化するかを探る。システマティックレビューと国際規制枠組み分析に基づき、ESG報告の普及とAI活用の急速な進展を指摘し、継続的監査や標準化ガイドラインの必要性を提言する。
English
This study explores how AI can enhance environmental auditing and green accounting to improve transparency and reliability of sustainability reporting. Using a mixed-methods approach, it finds that ESG reporting is widespread and AI adoption in accounting is rapidly increasing, especially in North America and Europe. The paper recommends AI-enabled continuous auditing, standardized guidelines, and ethical governance to support decarbonization.
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、AIを活用したグリーン会計の可能性を示すが、日本ではSSBJの枠組みや有報でのESG情報開示が進む中、AIによる監査効率化の参考となる。ただし、具体的な日本企業の事例は含まれないため、実務への応用には追加の検討が必要。
In the global GX context
This paper contributes to the global discourse on AI in sustainability reporting, relevant to frameworks like ISSB and CSRD. It highlights regional disparities in AI adoption and calls for standardized guidelines, which is valuable for international standard-setters.
👥 読者別の含意
🔬研究者:Researchers gain an overview of AI applications in green accounting and auditing, with a systematic review of literature and frameworks.
🏢実務担当者:Practitioners can note the recommendation for AI-enabled continuous auditing and the need for standardized guidelines in ESG reporting.
🏛政策担当者:Policymakers should consider the ethical governance and capacity-building recommendations to support AI integration in decarbonization efforts.
📄 Abstract（原文）
Accounting and auditing are under increased pressure to incorporate ecological factors into financial decision-making as a result of the worsening climate problem. Simultaneously, the field is being revolutionized by artificial intelligence (AI) through real-time assurance, automation, and predictive analytics. This research explores how AI is enhancing environmental auditing and green accounting, with a focus on its potential to improve the accountability, transparency, and reliability of sustainability reporting. The research highlights possibilities and difficulties through a mixed-methods approach that includes a systematic literature review, analysis of international regulatory frameworks, and assessment of global databases. The research findings indicate that while ESG reporting has spread globally, the use of AI in accounting has increased quickly, with North America and Europe leading the way. To transform reporting into a strategic tool for decarbonization, the report recommends AI-enabled continuous auditing, standardized guidelines, ethical governance, and capacitybuilding
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.4018/979-8-3373-6886-3.ch002first seen 2026-05-15 17:05:04 · last seen 2026-05-30 05:30:09
🔔 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。