Environmental Accounting Disclosure and Corporate Sustainability: A Conceptual Review, Theoretical Integration, and Future Research Agenda
環境会計開示と企業の持続可能性：概念的レビュー、理論的統合、および今後の研究課題 (AI 翻訳)
Felicia Egbeh, S. O. Adekalu, Aliu Rafiu Kolawole, Deborah Umah
🤖 gxceed AI 要約
日本語
本論文は環境会計開示の概念、理論基盤、測定課題、政策含意を批判的にレビューする。ステークホルダー理論、正当性理論、持続可能な発展理論を統合し、開示の有効性が任意開示制度や制度上の弱点によって制約されると指摘する。政策提言と将来の研究課題を提示する。
English
This paper provides a conceptual review of environmental accounting disclosure, integrating stakeholder, legitimacy, and sustainable development theories. It finds that effectiveness is constrained by voluntary regimes and institutional weaknesses, and proposes policy recommendations and a future research agenda.
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基準の設定が進む中、本レビューは環境開示の理論的枠組みと課題を整理し、今後の制度化に向けた示唆を提供する。特に任意開示から義務化への移行期にある日本企業にとって参考になる。
In the global GX context
As ISSB and other global frameworks evolve, this review synthesizes foundational theories and practical challenges of environmental disclosure, offering a structured agenda for researchers and standard-setters worldwide.
👥 読者別の含意
🔬研究者:Provides an integrated theoretical basis and identifies gaps for future empirical work on environmental disclosure.
🏢実務担当者:Highlights the benefits and limitations of voluntary disclosure, useful for corporate sustainability teams designing reports.
🏛政策担当者:Offers policy recommendations to strengthen mandatory disclosure regimes and standardize valuation methodologies.
📄 Abstract（原文）
Environmental accounting disclosure has become a central issue in contemporary accounting, sustainability, and corporate governance discourse due to escalating environmental degradation, climate change risks, and stakeholder demand for transparency. Despite increasing regulatory attention and global sustainability initiatives, environmental accounting disclosure remains conceptually fragmented and unevenly implemented across jurisdictions, particularly in developing economies. This paper adopts a qualitative conceptual research design to critically examine the evolution, conceptual foundations, theoretical underpinnings, measurement challenges, empirical insights, and policy implications of environmental accounting disclosure. Drawing on extant scholarly literature, international reporting frameworks, and institutional policy documents, the paper integrates stakeholder theory, legitimacy theory, and sustainable development theory to explain disclosure behaviour and outcomes. The discussion reveals that while environmental accounting disclosure enhances corporate transparency, legitimacy, and sustainability orientation, its effectiveness is constrained by voluntary disclosure regimes, lack of standardized valuation methodologies, institutional weaknesses, and contextual differences. The paper concludes by proposing policy recommendations and a structured future research agenda aimed at strengthening environmental accounting disclosure as a strategic governance and sustainability mechanism.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.36348/sjef.2026.v10i03.001first seen 2026-06-29 08:19:49
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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。