国際サステナビリティ基準導入後の外部監査人の役割の進化：インタビュー調査からの証拠
Evolution of external auditors’ role following the introduction of international sustainability standards: evidence from interviews (原題)
Salma Charifa Kartout, Hanen Khemakhem
🤖 gxceed AI 要約
日本語
IFRS S1・S2の登場に伴い、外部監査人の役割がどう変化するかをカナダの専門家25名への半構造化インタビューで分析した質的研究。新基準はESG情報の保証・認証を通じて監査人の責任を拡大し、監査法人サービスの需要増が見込まれる。監査人は知識・スキルの向上と他ESG専門家との協働強化が求められる。
English
A qualitative study of 25 semi-structured interviews with Canadian professionals examining how external auditors' roles evolve with IFRS S1 and S2. The new standards expand auditors' accountability in ESG assurance and certification, likely increasing demand for audit firm services. Auditors must upgrade skills and collaborate more closely with other ESG professionals.
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
SSBJ基準の策定・保証制度の設計が進む日本にとって、監査法人の役割拡大とESG保証人材の育成は喫緊の課題。有報・統合報告書における第三者保証の実務や、監査法人の体制整備を考える上で示唆が大きい。
In the global GX context
As ISSB standards (IFRS S1/S2) are adopted globally, this study illuminates how the assurance market and auditor roles are being reshaped—directly relevant to CSRD assurance requirements, SEC climate disclosure, and the broader transition from voluntary to mandatory ESG assurance.
👥 読者別の含意
🔬研究者:ESG開示・保証の制度変化が監査専門職に与える影響を質的に捉えた貴重な実証研究として参照できる。
🏢実務担当者:サステナビリティ保証の拡大に備え、監査法人との連携強化や社内ESG人材のスキルアップを検討する材料になる。
🏛政策担当者:SSBJ基準や保証制度の設計において、監査人の役割・責任範囲や人材育成の論点を検討する際の参考になる。
📄 Abstract（原文）
This study aims to investigate the external auditors’ role evolution following the emergence of the new sustainability standards, International Financial Reporting Standard (IFRS) S1 and S2. This research highlights the ongoing changes in the auditor’s role and the main challenges faced by auditors in complying with the new requirements introduced by these standards. To uncover external auditors’ role changes following the announcement of the new sustainability standards, this study relies on qualitative data extracted from 25 in-depth semi-structured interviews with Canadian professionals, including external auditors. The emergence of the new standards appears to require major involvement from external auditors through interaction with and learning from other environmental, social and governance (ESG) professionals during the integrated reporting process. This study shows an expanded potential demand for audit firms’ services following implementation of the new sustainability standards. The new standards imply greater accountability for external auditors, especially when involved in ESG information assurance and certification. External auditors will also provide support to other professionals when preparing sustainability reports. This expected evolution requires auditors to upgrade their knowledge and skills and strengthen collaboration with other professionals. This study extends prior literature on external auditors’ role in the ESG disclosure process. It provides insight into auditors’ role changes in response to the pressure induced by the new IFRS sustainability standards.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1108/medar-01-2026-3655first seen 2026-09-19 05:50:21 · last seen 2026-09-22 05:17:50
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