国家会計・分析情報市場の形成におけるシステム的問題とその解決の方向性
Systemic problems of formation of the national accounting and analytical information market and directions of their solution (原題)
Diana V. Cherdziyeva, Ilyana A. Betuganova, Aleksandr A. Gabeev
🤖 gxceed AI 要約
日本語
ロシア連邦における会計・分析情報市場の形成を、デジタル化と制裁下の文脈で分析した論文。2010〜2025年の開示動向から規制・技術・経済の3類型の障壁を特定し、公開企業数の激減（7,463→1,113社）と自主的非標準報告の極端な少なさ（0.15%未満）を示す。FSB基準の整備、XBRL（タクソノミ7.5.1.0、必須ESG指標33項目）への移行、開示不十分銘柄へのラベリング等を解決策として提示する。
English
This paper analyzes systemic barriers to Russia's accounting and analytical information market amid digitalization and sanctions. Using 2010-2025 disclosure data, it identifies regulatory, technological, and economic obstacles, showing a sharp decline in disclosing public companies (7,463 to 1,113) and minimal voluntary reporting (<0.15%). Proposed remedies include completing FSB standards, adopting machine-readable XBRL (taxonomy 7.5.1.0 with 33 mandatory ESG indicators), and labeling weakly disclosing securities.
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
ロシアの開示制度・XBRL・ESG指標義務化の試みは、日本におけるSSBJ基準策定や有報のXBRL化、ESG開示義務化の議論と制度的に類似する点が多く、比較制度分析の材料として参考になる。ただし制裁下という特殊要因が大きく、直接の教訓は限定的。
In the global GX context
This study offers a rare view into how a major economy under sanctions attempts to build disclosure infrastructure, including mandatory ESG indicators in XBRL. It provides a comparative counterpoint to ISSB/CSRD adoption debates, though its Russia-specific constraints limit direct transferability.
👥 読者別の含意
🔬研究者:開示制度とXBRL・ESG指標義務化の比較制度分析に関心のある研究者に、ロシアの事例を提供する。
🏢実務担当者:ロシア市場に関与する企業の開示対応担当者にとって、規制動向とXBRL移行の実務的示唆を含む。
🏛政策担当者:開示義務化やXBRL導入を検討する規制当局にとって、制裁下での情報市場形成の教訓を提供する。
📄 Abstract（原文）
The article examines the systemic problems of the formation of the national accounting and analytical information market in the Russian Federation in the context of the digital transformation of the economy and sanctions restrictions. Based on the analysis of the dynamics of information disclosure by issuers for 2010-2025, statistical data from the Interfax Corporate Information Disclosure Center, analytical reviews from TAdviser, Navicon, and materials from the Bank of Russia, three groups of barriers have been identified: regulatory and institutional, technological and infrastructural, economic and behavioral. A decrease in the number of public companies disclosing information has been established (from 7,463 in 2010 to 1,113 in 2025), while the number of new issuers has increased (to 272 in 2025). It has been shown that the quality of disclosure remains low: voluntary non-standard reports account for less than 0.15% of the total number. Promising directions for solving the identified problems have been identified: the completion of the formation of the basic set of FSB (including the adopted FSB 9/2025), the transition to the machine-readable XBRL format with the taxonomy version 7.5.1.0 (33 mandatory ESG indicators), the introduction of labeling securities with weak disclosure and the launch of a pilot project of non-credit ratings of stocks. The implementation of the proposed measures will increase the transparency of the Russian economy, reduce information asymmetry and investment risks.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.36871/u.i.k.2026.07.02.001first seen 2026-09-19 05:55:47 · last seen 2026-09-22 05:22:39
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