The Evolution of Environmental, Social, and Governance (ESG) Disclosure in Corporate Accounting and Reporting Practices
環境・社会・ガバナンス（ESG）開示の企業会計・報告実務における進化 (AI 翻訳)
Marisa Christy Neno, Maria Regina Sofie Daneswari
🤖 gxceed AI 要約
日本語
本研究は系統的文献レビュー(SLR)を用い、企業会計・報告におけるESG開示の進化を分析。結果、株主中心からステークホルダー中心へのシフト、透明性向上が確認された一方、規制の断片化、基準の差異、人材・技術面の課題も明らかに。調和と基準強化、能力開発が必要と結論。
English
This study uses a systematic literature review to analyze the evolution of ESG disclosure in corporate accounting. Findings show a shift from shareholder- to stakeholder-centric approaches and improved transparency, but challenges include regulatory fragmentation, standard differences, and limited human/technological readiness. Harmonization, stronger standards, and capacity building are needed.
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がサステナビリティ開示基準を策定中。本レビューは、基準間の調和と人材育成の重要性を再確認するもので、有報への統合や投資家対応に示唆を与える。
In the global GX context
Globally, the push for standardized disclosure (ISSB, CSRD) makes this review timely. It highlights persistent challenges in achieving comparability and the need for regulatory alignment across jurisdictions.
👥 読者別の含意
🔬研究者:Provides a comprehensive overview of ESG disclosure literature, useful for identifying research gaps and trends.
🏢実務担当者:Offers a checklist of challenges (standards, technology, skills) to consider when implementing ESG reporting.
🏛政策担当者:Emphasizes the need for regulatory harmonization and capacity building to support effective ESG disclosure.
📄 Abstract（原文）
Developments in sustainability issues are prompting companies to integrate Environmental, Social, and Governance (ESG) aspects into their accounting and reporting practices as a means of enhancing transparency, accountability, and responsibility towards stakeholders. This study aims to analyse developments in ESG disclosure within corporate accounting and reporting practices using a Systematic Literature Review (SLR) approach. The study employs a qualitative method, examining academic articles sourced from the Google Scholar database. Literature selection was conducted in accordance with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines, followed by content analysis and validation through source triangulation. Research findings indicate that ESG disclosure has driven a shift in accounting practices from a shareholder-centric to a stakeholder-centric approach, improved the quality of reporting through transparency, credibility and the relevance of information, and strengthened the confidence of investors and stakeholders. On the other hand, the implementation of ESG still faces challenges in the form of regulatory fragmentation, differences in reporting standards, limitations in human resource capabilities, and technological readiness. Therefore, regulatory harmonisation, the strengthening of ESG reporting standards, and the enhancement of human resource capacity and the utilisation of digital technology are required to support a more effective and sustainable implementation of ESG.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.37012/ileka.v7i1.3594first seen 2026-07-16 05:13:12
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