SUSTAINABILITY REPORTING AND ESG AUDITING: EMERGING TRENDS IN CORPORATE ACCOUNTABILITY
サステナビリティ報告とESG監査：企業説明責任の新たなトレンド (AI 翻訳)
Turabekov Bekali Shavkat ugli
🤖 gxceed AI 要約
日本語
本論文は、サステナビリティ報告とESG監査の最新動向を体系的にレビュー。自主開示から強制開示への移行、独立保証の重要性の高まり、デジタル技術の活用などを分析し、効果的なESG監査が企業統治と投資家信頼の向上に寄与することを示す。特に発展途上国への示唆に富む。
English
This paper provides a systematic review of emerging trends in sustainability reporting and ESG auditing. It examines the shift from voluntary to mandatory disclosure, the growing importance of independent assurance, and the role of digital technologies. The findings suggest that effective ESG auditing enhances corporate governance and investor confidence, with particular relevance for developing economies.
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基準の策定が進み、有報でのサステナビリティ情報開示が義務化されつつある。本論文は、強制開示と第三者保証の重要性を論じており、日本の企業や監査法人が開示品質向上に取り組む上で参考になる。
In the global GX context
The paper aligns with global trends toward mandatory ESG reporting under ISSB, CSRD, and SEC rules. It emphasizes the critical role of independent assurance in ensuring disclosure reliability, a key topic in current international regulatory debates.
👥 読者別の含意
🔬研究者:Provides a comparative framework for understanding the convergence of ESG reporting standards and the evolving role of assurance.
🏢実務担当者:Useful for preparing for mandatory ESG disclosure requirements and selecting appropriate assurance providers.
🏛政策担当者:Offers insights on regulatory design for ESG reporting and auditing, especially for developing economies establishing new frameworks.
📄 Abstract（原文）
The growing emphasis on sustainable development has fundamentally transformed the system of corporateaccountability, making sustainability reporting and Environmental, Social, and Governance (ESG) auditing essential componentsof modern business governance. This study examines emerging trends in sustainability reporting and ESG auditing, focusingon their role in enhancing corporate transparency, stakeholder confidence, and long-term value creation. The research aims toidentify current developments in international sustainability reporting standards, analyze the evolving role of ESG assurance,and assess the challenges associated with the implementation of non-financial reporting practices. The study employscomparative, analytical, and systematic research approaches based on international regulatory frameworks, academic literature,and global corporate reporting practices. The findings indicate that the transition from voluntary sustainability disclosures tomandatory ESG reporting has significantly increased the importance of independent assurance and audit quality. Furthermore,digital technologies, integrated reporting, and harmonized sustainability standards are reshaping corporate accountability andimproving the reliability of ESG information. The study concludes that effective ESG auditing contributes to better corporategovernance, strengthens investor confidence, and supports sustainable economic development. The research findings mayserve as a theoretical and practical basis for improving ESG reporting and auditing practices in developing economies, includingUzbekistan.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.5281/zenodo.21537527first seen 2026-07-26 05:09:51
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