From Ledgers to Ledgers Reimagining ESG Auditing in the Age of AI and Blockchain-Driven Accountability
台帳から台帳へ：AIとブロックチェーンによる説明責任の時代におけるESG監査の再構想 (AI 翻訳)
Obeidat, Muhammad, Alharbi, Khalid
🤖 gxceed AI 要約
日本語
本研究は、AIとブロックチェーンを統合したESG監査の概念モデルを提案する。5層モデルはIoTデータ取得、ブロックチェーン検証、AIリスク分析、グローバル基準（GRI、SASB、IFRS S1/S2、ISAE 3000）へのマッピング、リアルタイムダッシュボードで構成される。サウジアラビアの3社のベンチマーク分析により、検証品質と基準準拠のギャップが明らかになった。
English
This study proposes a conceptual model for ESG auditing integrating AI and blockchain. The five-layer model includes IoT data acquisition, blockchain validation, AI risk analysis, mapping to global standards (GRI, SASB, IFRS S1/S2, ISAE 3000), and real-time dashboards. A benchmarking analysis of three Saudi companies reveals gaps in verification quality and standard alignment.
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基準の適用が進む中、AI・ブロックチェーンによる監査の効率化・信頼性向上は有報・統合報告書の保証に示唆を与える。ただし、サウジアラビア事例であり、日本の制度や企業実務への直接適用には調整が必要。
In the global GX context
Globally, as ISSB and CSRD drive assurance requirements, this model offers a tech-enabled pathway to enhance credibility. The integration of AI and blockchain addresses real-time validation gaps in current ESG assurance, relevant for standard-setters and auditors.
👥 読者別の含意
🔬研究者:Provides a conceptual framework for technology-driven ESG auditing that can be empirically tested.
🏢実務担当者:Offers a blueprint for integrating AI and blockchain into ESG assurance processes, though implementation details are lacking.
🏛政策担当者:Highlights the potential of digital tools to improve audit quality, relevant for shaping assurance standards under ISSB and CSRD.
📄 Abstract（原文）
This study proposes a visionary model for Environmental, Social, and Governance (ESG) auditing by integrating Artificial Intelligence (AI) and Blockchain technologies to enhance transparency, credibility, and efficiency in sustainability reporting. As global ESG standards become more critical, current manual assurance methods often fall short in addressing real-time validation and data integrity needs. This paper introduces a five-layer conceptual model to bridge that gap and reimagine ESG assurance for the digital age. The model initiates with automated data acquisition via IoT sensors, followed by blockchain-based validation for traceable and immutable data records. AI is used to conduct risk analysis and anomaly detection, mapping ESG data to global assurance standards like GRI, SASB, IFRS S1/S2, and ISAE 3000. The process concludes with real-time dashboards tailored for auditors and regulators. A benchmarking analysis was conducted on the ESG reporting practices of Saudi Aramco, SABIC, and Riyadh Bank, each representing a different ESG pillar—environmental, social, and governance. While these companies show high engagement with ESG disclosure, the study reveals persistent gaps in verification quality, standard alignment, and risk transparency. The proposed model offers a scalable, technology-enabled auditing pathway, marking a paradigm shift from conventional double-entry assurance to distributed ledger-based sustainability auditing. It presents a bold future for smart ESG governance and compliance. Keywords: ESG auditing, blockchain, artificial intelligence, smart assurance, GRI, IFRS S1/S2, ISAE 3000, Saudi Arabia, sustainability reporting, distributed ledger auditing.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.5281/zenodo.15825940first seen 2026-05-05 19:08:15
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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。