Enablers and Barriers to Corporate Blue Accounting Disclosure Adoption: A Scoping Review
企業のブルー会計開示採用の促進要因と障壁：スコーピングレビュー (AI 翻訳)
Ntombizandile Mbiza, F. Matenda, J. D. Mvunabandi, B. Nomlala
🤖 gxceed AI 要約
日本語
このスコーピングレビューは、ブルー会計開示の促進要因と障壁を19の研究から統合した。開示はステークホルダー圧力や気候説明責任のコミットメントによって推進されるが、標準化された枠組みや規制の欠如が障壁となっている。ブルー会計はまだ任意で一貫性に欠け、信頼性向上には統一基準と規制ガイダンスが必要である。
English
This scoping review synthesizes 19 studies on enablers and barriers to corporate blue accounting disclosure. Findings show disclosure is driven by stakeholder pressure and climate commitments, but hindered by lack of standardized frameworks and regulatory mandates. Blue accounting remains voluntary and inconsistent, requiring uniform standards to enhance credibility.
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
日本ではブルー会計はまだSSBJなどのGX開示枠組みに統合されていないが、このレビューは海洋影響の開示を検討する日本企業に促進要因と障壁の知見を提供する。
In the global GX context
Blue accounting extends corporate disclosure to marine ecosystems (SDG 14). For global GX, this review emphasizes the need for standardized frameworks to prevent 'blue-washing', analogously to greenwashing risks in climate disclosure.
👥 読者別の含意
🔬研究者:Researchers can use this taxonomy of enablers and barriers to guide future empirical studies on blue accounting adoption.
🏢実務担当者:Corporate sustainability teams can identify key drivers and obstacles to implementing blue accounting disclosures.
🏛政策担当者:Policymakers should note the call for standardized frameworks and regulatory guidance to ensure credible marine-related disclosures.
📄 Abstract（原文）
Blue accounting has emerged as a reporting approach to enhance corporate transparency and responsible stewardship of marine ecosystems. This aligns particularly with Sustainable Development Goal (SDG) 14; however, its conceptual development and practical adoption remain uneven. This scoping review synthesises existing evidence on the enablers and barriers (determinants) influencing corporate blue accounting disclosure practices. Guided by Arksey and O’Malley’s five-stage framework, a structured search of Scopus, ScienceDirect, Wiley, and Google Scholar was conducted for peer-reviewed English-language studies published up to October 2025. Of 109 records identified, 19 met the inclusion criteria and were included in the thematic analysis. The findings indicate that corporate blue accounting disclosure practices are primarily driven by stakeholder and investor pressure, climate accountability commitments, reputational considerations, competitive positioning, and alignment with global sustainability agendas. Key barriers include the absence of standardised reporting frameworks, limited regulatory mandates, technical gaps, institutional capacity constraints, and the risk of symbolic disclosure (“blue-washing”). Together, these findings highlight that the adoption of blue accounting disclosure practices is shaped by a combination of enablers and barriers (determinants). Overall, the evidence suggests that blue accounting practices remain largely voluntary and lack consistency and comparability. Advancing uniform standards, clearer regulatory guidance, and organisational capacity development are necessary to strengthen the credibility and substantive contribution of corporate marine-related disclosures.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.3390/jrfm19050335first seen 2026-05-15 18:41:32
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