The Role of ESG Disclosure in Improving the Quality of Financial Reporting : An IFRS S1 Perspective
財務報告の質向上におけるESG開示の役割：IFRS S1の視点から (AI 翻訳)
Mardi ani
🤖 gxceed AI 要約
日本語
本論文は、IFRS S1の枠組みからESG開示が財務報告の質に与える影響を定量的に分析する。財務報告の質を利益の質・価値関連性・利益操作で測定し、ESG開示指数と比較。標準化された開示が情報非対称性を減らし、透明性と投資家信頼を高める仮説を提示する。
English
This paper analyzes the role of ESG disclosure in improving financial reporting quality under IFRS S1. Using a quantitative approach, it measures reporting quality via earnings quality, value relevance, and earnings management, and ESG disclosure via a sustainability disclosure index. It hypothesizes that standardized disclosure reduces information asymmetry and opportunistic management, enhancing transparency and investor confidence.
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
IFRS S1は日本のSSBJ基準と整合性が求められ、有報へのサステナビリティ情報組み込みが進む中、本論文は開示の質が財務報告に与える影響を理論的に整理しており、日本企業の対応にも示唆を与える。
In the global GX context
IFRS S1 is the global baseline for sustainability disclosure, and this paper examines its link to financial reporting quality. As regulators worldwide (including ISSB, SEC, CSRD) mandate integrated reporting, the findings support the argument that ESG disclosure enhances transparency and reduces earnings management.
👥 読者別の含意
🔬研究者:Provides a theoretical framework and testable hypotheses on the causal link between ESG disclosure and financial reporting quality under IFRS S1.
🏢実務担当者:Highlights how standardized ESG reporting under IFRS S1 can improve investor confidence and reduce opportunistic behavior, useful for corporate disclosure teams.
🏛政策担当者:Supports the adoption of IFRS S1 by showing its potential to enhance financial reporting quality, relevant for standard-setters and regulators.
📄 Abstract（原文）
Increasing demands for corporate transparency and accountability have driven the integration of Environmental, Social, and Governance (ESG) disclosures into financial reporting. The introduction of IFRS S1 as a global standard for sustainability reporting is expected to enhance the quality and comparability of information for stakeholders. However, the relationship between ESG disclosure and the quality of financial reporting remains inconsistent, particularly in the context of the relatively new standard's implementation. This study aims to analyze the role of ESG disclosure in improving the quality of financial reporting from an IFRS S1 perspective using a quantitative approach based on secondary data. Financial reporting quality is measured through indicators such as earnings quality, value relevance, and earnings management, while ESG disclosure is measured using a disclosure index based on sustainability standards. The research results are expected to show that more comprehensive and standardized ESG disclosure can improve financial reporting quality by reducing information asymmetry and opportunistic management practices, as well as enhancing transparency and investor confidence. This study provides theoretical and practical contributions to the development of sustainability-based financial reporting within the IFRS S1 framework.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.2139/ssrn.6572983first seen 2026-05-05 23:03:35
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