The Integration of Sustainability Accounting and ESG Reporting in Enhancing Corporate Transparency and Accountability in the Era of Sustainable Economy
持続可能な経済時代における企業の透明性と説明責任の向上におけるサステナビリティ会計とESG報告の統合 (AI 翻訳)
E. Mayndarto, Ayke Nuraliati, Nada Cantika Putri Kadua
🤖 gxceed AI 要約
日本語
本研究は、サステナビリティ会計とESG報告の統合が企業の透明性と説明責任に与える影響を定量的に分析。企業報告書の二次データを用いた回帰分析の結果、統合的開示が情報の信頼性と比較可能性を高め、投資家の信頼とガバナンス強化に寄与することを示した。持続可能な経済への移行において、ESGフレームワークの体系的な統合が重要であると結論づけている。
English
This study quantitatively analyzes the impact of integrating sustainability accounting and ESG reporting on corporate transparency and accountability. Using regression analysis on secondary data from corporate reports, it finds that integrated disclosure enhances information reliability and comparability, strengthening investor confidence and governance. The paper concludes that systematic ESG framework integration is crucial for the transition to a sustainable economy.
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基準の策定や有報でのサステナビリティ情報開示義務化が進んでおり、本稿はESG報告の統合効果を実証データで示す点で、日本の開示実務や標準設定への示唆を提供する。
In the global GX context
With ISSB standards and CSRD advancing globally, this paper provides empirical evidence on how integrating ESG reporting with sustainability accounting improves transparency, supporting policymakers and standard-setters in designing effective disclosure frameworks.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the link between integrated ESG reporting and corporate transparency, useful for future studies on disclosure quality.
🏢実務担当者:Demonstrates that integrating sustainability accounting with ESG frameworks can enhance report credibility and stakeholder trust, guiding corporate disclosure strategies.
🏛政策担当者:Offers data-driven support for mandating integrated sustainability and ESG reporting to improve corporate accountability and market transparency.
📄 Abstract（原文）
The growing emphasis on sustainability and Environmental, Social, and Governance (ESG) principles has transformed modern corporate governance by demanding higher levels of transparency and accountability in corporate reporting practices. Companies are increasingly required to disclose not only financial performance but also environmental and social impacts through sustainability accounting and ESG reporting frameworks. This study aims to analyze the integration of sustainability accounting and ESG reporting in enhancing corporate transparency and accountability in the era of a sustainable economy. The research adopts a quantitative approach using secondary data collected from corporate annual reports, sustainability reports, and ESG disclosures of companies that consistently publish sustainability information. Data analysis was conducted using descriptive statistics and multiple regression analysis to examine the relationship between sustainability accounting, ESG reporting, corporate transparency, and corporate accountability. The results indicate that sustainability accounting disclosure and ESG reporting have a positive and statistically significant influence on corporate transparency and accountability. Companies that integrate sustainability accounting practices with structured ESG reporting frameworks tend to provide more comprehensive, reliable, and comparable sustainability information. These disclosures strengthen investor confidence, support risk management, and enhance corporate governance effectiveness. The study concludes that the integration of sustainability accounting and ESG reporting is essential for improving the credibility of sustainability disclosures and for strengthening transparency and accountability within corporate governance systems in the era of sustainable economic development.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.62872/a0rbb265first seen 2026-05-05 23:07:08
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。