Stakeholder Theory in Corporate Sustainability and Integrated Reporting: A Systematic Literature Review
企業のサステナビリティと統合報告におけるステークホルダー理論：系統的文献レビュー (AI 翻訳)
Lisa Maharani, Nasya Paramiya, Zul Azmi
🤖 gxceed AI 要約
日本語
本論文は、ステークホルダー理論が企業のサステナビリティ報告と統合報告の動機・実践をどのように説明するかを、PRISMAプロトコルによる系統的文献レビューで検討した。2018～2025年の11本の査読論文を分析し、ステークホルダーの圧力とエンゲージメントが開示の透明性、報告品質、ガバナンス、正当性向上に寄与することを示した。ただし、方法論の多様性や単一データベースへの依存が一般化の限界である。
English
This systematic literature review (PRISMA protocol, 11 peer-reviewed articles from 2018-2025) examines how Stakeholder Theory explains corporate motivations for sustainability and integrated reporting. Findings show stakeholder pressure and engagement enhance disclosure transparency, reporting quality, governance, and legitimacy, with variations across regulatory contexts. Methodological heterogeneity and single-database reliance limit generalizability.
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基準や統合報告書の実務が進む中、ステークホルダー理論に基づく開示の質向上の論点は、投資家対応や有報への統合に示唆を与える。本レビューは実証研究のエビデンスを整理しており、日本の開示インフラ整備に役立つ。
In the global GX context
As global frameworks like ISSB and CSRD emphasize stakeholder engagement, this review synthesizes empirical evidence linking Stakeholder Theory to reporting quality and legitimacy. It offers a theoretical grounding for practitioners navigating multi-stakeholder disclosure expectations.
👥 読者別の含意
🔬研究者:Provides a structured synthesis of how Stakeholder Theory is applied in sustainability reporting research, highlighting gaps for future multi-database and mixed-method studies.
🏢実務担当者:Offers evidence that stakeholder engagement improves reporting quality and legitimacy, supporting corporate disclosure strategies under ESG frameworks.
🏛政策担当者:Reinforces the importance of stakeholder inclusion in disclosure standards, informing regulatory design for integrated reporting and sustainability mandates.
📄 Abstract（原文）
This study investigates how Stakeholder Theory explains corporate motivations and practices in sustainability and integrated reporting amid growing pressure for transparent ESG disclosure. The research aims to synthesize conceptual and empirical evidence on the role of stakeholder engagement, governance mechanisms, and compliance with GRI and Integrated Reporting frameworks in shaping reporting quality and corporate legitimacy. A qualitative Systematic Literature Review was conducted using the PRISMA protocol, with Google Scholar as the primary database for 2018–2025 publications. The population comprised 75,600 articles identified with the keywords “Stakeholder Theory,” “Sustainability Reporting,” and “Integrated Reporting,” from which 11 peer-reviewed journal articles were selected through staged identification, screening, and eligibility assessment. The PRISMA flow, inclusion–exclusion criteria, and descriptive tables served as instruments, while thematic synthesis and qualitative quality appraisal were used for data analysis. The results show that Stakeholder Theory is the predominant lens explaining how stakeholder pressure and engagement enhance disclosure transparency, reporting quality, governance discipline, and perceived legitimacy, although findings differ across regulatory and industry contexts. The study concludes that non-financial reporting functions as a strategic accountability instrument, yet methodological heterogeneity and single-database dependence limit generalizability, indicating the need for broader, multi-database, and mixed-method research in future studies
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.61536/escalate.v4i01.434first seen 2026-05-05 23:27:26
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