地方政府によるサステナビリティ報告：動向・テーマ・研究の軌跡

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:地方政府報告研究の知的構造・5テーマ・研究ギャップ（AI、気候・生物多様性、新興国）を俯瞰する出発点になる。

🏢実務担当者:自治体・公共部門の担当者が、サステナビリティ情報を計画・予算・業績管理・年次報告に統合する際の論点整理に使える。

🏛政策担当者:自治体のサステナビリティ開示を制度設計する際、報告の採用と実際の意思決定利用・説明責任成果を区別して評価すべき点を示唆する。

Local governments play an important role in translating global sustainability commitments into locally accountable policies and practices. However, research on their sustainability reporting remains fragmented across disciplines and reporting traditions. This study examines the development, intellectual structure and future trajectory of on sustainability reporting research by local governments. Bibliometric analysis was conducted to analyse 86 English language journal articles indexed in Scopus between 1995 and June 2026. Following systematic screening and bibliographic data harmonisation, BiblioSpy was used to examine publication and citation trends, influential journals and documents, author keyword co- occurrence and thematic evolution. Content analysis was also used for selected influential articles. The findings identify three phases of literature development: exploration, consolidation and expansion, with publication grew significantly after 2021. The field is interdisciplinary and geographically concentrated, with a limited group of public sector accounting, public management and sustainability journals providing substantial intellectual influence. Five interconnected themes were identified; institutionally embedded environmental reporting; public sector reporting architecture and transparency; accountability and stakeholder engagement; SDG localisation and sustainability governance; and reporting measurement, benchmarking and organisational determinants. The literature has moved from descriptive studies of voluntary environmental disclosure towards SDG alignment, integrated reporting, digital communication and the governance implications of sustainability information. The study conceptualises local government sustainability reporting as a multilevel accountability system shaped by institutional, political, organisational and stakeholder influences. It also distinguishes reporting adoption, reporting quality, organisational use and accountability outcomes. The reporting of sustainability information does not by itself establish that such information is used in decision making or results in a stronger public accountability. Future research should focus on developing economies, comparative and longitudinal designs, climate and biodiversity reporting, artificial intelligence, and the effects of sustainability disclosure on budgeting, policy learning, citizen scrutiny and public value. For practitioner, the study suggest that sustainability information should be integrated into municipal planning, budgeting, performance management and annual reporting.

• openalex https://doi.org/10.33102/38ptg941first seen 2026-11-04 05:05:09 · last seen 2026-11-06 05:01:35