企業報告システムにおけるESGマーケティング、会計、独立保証の統合の概念的モデル

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

🔬研究者:Provides a conceptual basis for future empirical studies on integrated ESG management.

🏢実務担当者:Offers a framework for aligning internal functions to improve ESG disclosure consistency and credibility.

🏛政策担当者:Highlights the need for integrated approaches in sustainability reporting regulations.

The increasing importance of environmental, social, and governance principles is transforming corporate management by extending the role of sustainability information beyond regulatory reporting toward strategic decision-making and stakeholder engagement. Organizations are expected to ensure not only comprehensive disclosure of sustainability-related information but also its reliability, consistency, and integration with financial reporting and corporate governance processes. However, ESG marketing, accounting, corporate reporting, and assurance are still frequently managed as separate functions, creating fragmented information flows, inconsistencies between corporate communications and organizational practices, and increased risks of information asymmetry and reputational losses. This study addresses the need for a holistic conceptual approach capable of integrating these interconnected areas into a coherent management framework. The research focuses on the relationships between sustainability-oriented marketing initiatives, accounting information systems, corporate reporting processes, and assurance activities as complementary components of sustainable corporate governance. Particular attention is devoted to the organization of ESG information throughout its entire lifecycle, from the emergence of strategic initiatives to their communication and verification, emphasizing the importance of consistency between managerial actions and publicly disclosed information. The proposed conceptual perspective considers sustainability information as a strategic organizational resource that supports value creation, transparency, accountability, and stakeholder trust. It highlights the necessity of aligning marketing activities, accounting practices, reporting mechanisms, and assurance procedures within a continuous governance cycle rather than treating them as isolated organizational functions. Such integration is expected to improve information quality, strengthen organizational resilience, support evidence-based sustainability communication, and facilitate informed managerial decisions under increasing regulatory and market expectations. The conceptual framework is intended to provide methodological support for enterprises implementing sustainability strategies and modernizing their corporate information systems. It may contribute to improving internal coordination, enhancing the credibility of ESG disclosures, supporting digital transformation, and facilitating the adaptation of organizations to evolving sustainability reporting requirements. The study also establishes a theoretical basis for further methodological refinement and future empirical investigations aimed at assessing the effectiveness of integrated ESG management in different industries and institutional contexts. By combining strategic management, accounting, reporting, and assurance within a unified conceptual perspective, the paper contributes to a broader understanding of sustainable corporate governance and long-term value creation in a rapidly changing business environment.

• semanticscholar https://doi.org/10.32782/bses.100-15first seen 2026-09-08 05:12:57 · last seen 2026-09-22 05:17:27