非財務報告における監査人の役割：OMVペトロムとルクオイルの2023年サステナビリティ報告書の比較分析
THE ROLE OF THE AUDITOR IN NON-FINANCIAL REPORTING, A COMPARATIVE ANALYSIS OF TWO COMPANIES OMV PETROM AND LUKOIL FOR THE YEAR 2023 IN TERMS OF SUSTAINABILITY REPORTS (原題)
A. Pop, Alina Ioana Bogătean, Alexia Elena BĂLAN, Alexandra Maria CHIFORIEC
🤖 gxceed AI 要約
日本語
本論文は、CSRDの枠組みを踏まえ、石油・ガス大手2社（OMVペトロムとルクオイル）の2023年サステナビリティ報告書を比較し、非財務情報における監査人の役割を検討する。理論編でCSRDと欧州グリーンディールの文脈を整理し、実証編でESG開示と保証メカニズムを質的に比較。監査保証がESG開示の信頼性とステークホルダー信頼を高める重要性を指摘し、規制進展下での監査人の役割拡大と実装課題を示す。
English
This study examines the auditor's role in non-financial reporting by comparing the 2023 sustainability reports of OMV Petrom and Lukoil. Framed by the CSRD and the European Green Deal, it qualitatively reviews ESG disclosure practices and assurance mechanisms in the oil and gas sector. Findings stress that audit assurance strengthens stakeholder confidence and ESG disclosure credibility, while highlighting implementation challenges and the auditor's expanding role under evolving EU regulation.
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基準の確定と有報でのサステナビリティ開示が進み、第三者保証の要否・範囲が実務課題となる。本稿はCSRD下での監査人関与の実態を示し、日本企業が保証水準や監査体制を設計する際の参照材料となる。
In the global GX context
As CSRD assurance requirements phase in, this paper offers early evidence on how auditors engage with sustainability disclosures in high-impact sectors. It informs the global debate on assurance scope, credibility, and the auditor's evolving mandate under ISSB-aligned and EU frameworks.
👥 読者別の含意
🔬研究者:CSRD下の保証メカニズムと監査人役割の実証的比較枠組みを提供する。
🏢実務担当者:第三者保証の設計とESG開示の信頼性向上に向けた実務的示唆が得られる。
🏛政策担当者:非財務情報の保証義務化を検討する際の規制設計上の論点を提示する。
📄 Abstract（原文）
This study analyzes the role of the financial auditor in non-financial reporting by examining the 2023 sustainability reports of two major companies, Lukoil and OMV Petrom. The research is structured into two main parts: a theoretical framework and a comparative case study of the selected companies. The theoretical section outlines the objectives of the Corporate Sustainability Reporting Directive (CSRD), which aims to enhance the quality, consistency, and transparency of sustainability disclosures. It also situates CSRD within the broader context of the European Green Deal and the transition toward sustainable corporate practices, particularly in high-impact industries such as oil and gas. The empirical analysis is based on a qualitative comparative review of the sustainability reports of the two companies, focusing on ESG disclosure practices and audit assurance mechanisms. The findings highlight the increasing importance of audit assurance in strengthening stakeholder confidence, improving the credibility of ESG disclosures, and supporting corporate transparency in industries with significant environmental and social impact. The study also identifies ongoing challenges in the implementation of sustainability reporting standards and emphasizes the expanding role of auditors under the evolving European regulatory framework. JEL Classification: M42, M49 Article History: Received: January 29, 2026; Reviewed: July 31, 2026; Accepted: September 10, 2026; Available online: September 23, 2026.
🔗 Provenance — このレコードを発見したソース
- openalex https://doaj.org/article/69e944913d6145f1871df9cff5aec0e6first seen 2026-09-29 05:02:16
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