Process Gap Analysis and ESG Risk Prioritization Using the Best-Worst Method: Development of an APQC-Based Internal Audit Readiness Model in the Power Generation Utility Sectorness Model in the Power Generation Utility Sector
ベスト・ワースト法を用いたプロセスギャップ分析とESGリスクの優先順位付け：発電ユーティリティセクターにおけるAPQCベースの内部監査レディネスモデルの開発 (AI 翻訳)
Muhammad Zemmy Zemmy Isnugroho, R. Setiyowati
🤖 gxceed AI 要約
日本語
本研究は、APQCプロセス分類フレームワークとベスト・ワースト法（BWM）を統合し、発電ユーティリティセクターにおけるESGリスクに基づく内部監査の優先順位モデルを開発した。重要なプロセスとして「発電運転」と「コスト・投資管理」を特定し、ガバナンスリスクがEBITDAに、プロセス・技術の複雑性が稼働率に影響することを示した。監査優先度指標（API）により、リスクベースの監査資源配分を可能にする。
English
This study develops an integrated process-based ESG audit priority model combining the APQC framework and Best-Worst Method (BWM) for the power generation utility sector. It identifies 'Operate Power Generation' and 'Manage Costs and Investments' as critical processes, showing governance risks dominate EBITDA impact while process complexity drives operational risks. The Audit Priority Index (API) enables resource allocation to high-risk areas, improving ESG reporting reliability.
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
日本ではSSBJ基準に基づくESG情報開示の重要性が高まっており、発電事業者にとって内部監査の効率化は急務である。本モデルはAPQCとBWMを組み合わせることで、ガバナンスやプロセス複雑性といった日本企業特有の課題に対応した実践的な監査優先順位付けを提供する。
In the global GX context
Global power generation companies face increasing pressure from ISSB, CSRS, and SEC climate rules to ensure ESG data reliability. This model offers a replicable, risk-based audit tool that directly addresses governance and operational risks, helping firms prioritize limited audit resources for material ESG issues.
👥 読者別の含意
🔬研究者:Novel application of BWM to process-level ESG risk mapping; provides a quantitative framework for audit priority that can be extended to other sectors.
🏢実務担当者:A ready-to-use model to align internal audit efforts with ESG materiality, focusing on high-risk processes like power generation and cost management.
📄 Abstract（原文）
The rapid demand for Environmental, Social, and Governance (ESG) reporting in the energy sector is putting increasing pressure on power generation companies to strengthen governance, improve the reliability of non-financial data, and ensure readiness for sustainability assurance. However, the complexity of operational processes and fragmentation of internal controls mean that ESG risks cannot be effectively identified through traditional audit approaches. This study developed the APQC–BWM Integrated Process-Based ESG Audit Priority Model, which combines the APQC Process Classification Framework, performance risk analysis (EBITDA and EAF), and the Best–Worst Method (BWM) to determine objective and measurable audit priorities. Two critical processes, Operate Power Generation and Manage Costs and Investments, were identified based on their contribution to strategic KPIs and their exposure to ESG risks. A panel of experts conducted a comparative assessment using BWM to generate strategic weights for each risk criterion. The results show that governance risks, particularly weaknesses in internal control design, are the dominant factors affecting EBITDA, while process and technology complexity are the main drivers of operational risks impact EAF. Integrating strategic weights with actual performance scores produces an Audit Priority Index (API) to more material risk-based audits. This study offers a novel application of BWM in mapping ESG risks at the process level, as well as an audit readiness model that combines APQC and ESG principles. Practically, this model provides a replicable tool to help internal auditors focus resources on high-risk areas and improve the reliability of ESG reporting in the power generation utility sector.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.33322/y2kd7vnafirst seen 2026-07-16 06:03:01
🔔 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。