企業サステナビリティ開示と企業パフォーマンスの関係における監査品質の調整効果
The Moderating Role of Audit Quality in The Relationship Between Corporate Sustainability Disclosure and Firm Performance (原題)
S. Suratman
🤖 gxceed AI 要約
日本語
本論文は、企業のサステナビリティ開示と企業パフォーマンスの関係において監査品質が果たす調整効果を、PRISMAに基づく系統的文献レビューで検証した。開示は透明性向上や情報非対称性の低減を通じて業績に正の影響を与えるが、監査品質が高いほど開示情報の信頼性が高まり、その経済的価値が強まることが示唆される。監査品質を開示の実効性を左右するガバナンス機構として位置づけている。
English
This systematic literature review (PRISMA-guided) synthesizes evidence on how audit quality moderates the link between corporate sustainability disclosure and firm performance. Findings suggest sustainability disclosure generally improves performance via transparency, reduced information asymmetry, and stakeholder trust, while high audit quality strengthens this relationship by enhancing the credibility and reliability of disclosed information. Audit quality is thus framed as a key governance mechanism determining disclosure effectiveness.
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
SSBJ基準・有価証券報告書でのサステナビリティ開示が拡大する日本では、第三者保証や監査品質の整備が開示の実効性を左右する論点となる。本レビューは、日本企業が開示の信頼性向上を通じて資本市場評価を得るための制度的示唆を提供する。
In the global GX context
As ISSB/CSRD and assurance requirements (e.g., limited/reasonable assurance on sustainability reports) expand globally, this review reinforces why audit and assurance quality matter for the credibility and economic value of sustainability disclosure. It adds to disclosure-infrastructure scholarship linking assurance to capital-market outcomes.
👥 読者別の含意
🔬研究者:開示と業績の関係における監査・保証品質の調整効果を整理した枠組みとして、実証研究の設計に活用できる。
🏢実務担当者:サステナビリティ開示の信頼性を高めるため、第三者保証・監査品質の確保が投資家評価に資することを示す。
🏛政策担当者:サステナビリティ情報の保証制度設計において、監査品質が開示の実効性を高める点を考慮すべき。
📄 Abstract（原文）
This study examines the moderating role of audit quality in the relationship between corporate sustainability disclosure and firm performance. The increasing importance of environmental, social, and governance (ESG) information has encouraged firms to provide more transparent disclosures regarding their sustainability practices. However, prior studies have reported inconsistent findings regarding the extent to which sustainability disclosure contributes to financial performance and firm value. This study employs a systematic literature review (SLR) approach to synthesize empirical and conceptual evidence concerning corporate sustainability disclosure, audit quality, and firm performance. Relevant literature was identified and analyzed using a structured review process guided by the PRISMA framework, with thematic analysis applied to identify patterns and relationships across studies. The findings indicate that sustainability disclosure generally has a positive relationship with firm performance by improving transparency, reducing information asymmetry, strengthening stakeholder confidence, and enhancing corporate reputation. More importantly, the literature suggests that audit quality strengthens this relationship by increasing the credibility and reliability of sustainability-related information. High-quality audits can therefore enhance the economic value of sustainability disclosure. The study concludes that audit quality represents an important governance mechanism that determines the effectiveness of corporate sustainability disclosure in improving firm performance.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.31004/joecy.v6i2.14333first seen 2026-10-17 05:14:16 · last seen 2026-11-06 05:25:30
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