The evolution of integrated reporting: Digital transformation and governance convergence in the era of ESG
統合報告の進化：ESG時代のデジタル変革とガバナンスの収束 (AI 翻訳)
Zaidoon Alhatabat, Diala Ershaid, Nashat Ali Almasria, Hassan Hamad Aldboush
🤖 gxceed AI 要約
日本語
本論文は、ESG、デジタル変革、インダストリー5.0の文脈における統合報告（IR）の最新動向をレビューする。AI、NLP、ブロックチェーンなどの技術が報告の正確性と適時性を向上させる一方、倫理的・規制的課題も生じることを指摘。ガバナンスの質や取締役会の多様性がIRの信頼性に重要であり、IRはコンプライアンスから戦略的ツールへと移行している。
English
This paper reviews current trends in integrated reporting (IR) within the convergence of ESG, digital transformation, and Industry 5.0. It finds that AI, NLP, and blockchain enhance reporting accuracy and timeliness but introduce ethical and regulatory challenges. Governance quality and board diversity are key to IR credibility. The study concludes that IR is shifting from compliance to a strategic governance tool aligned with stakeholder-centric models.
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基準が策定中であり、本論文の知見はデジタル技術を活用した統合報告の実務に示唆を与える。特にAI・NLPによる報告効率化は、日本の開示負担軽減に寄与する可能性がある。
In the global GX context
Globally, this paper aligns with ISSB and CSRD frameworks, highlighting how AI and blockchain can improve transparency and timeliness in ESG reporting. It underscores the need for harmonized standards and addresses ethical concerns, relevant for policymakers and standard-setters.
👥 読者別の含意
🔬研究者:This review synthesizes recent IR literature and identifies emerging themes in digital and governance convergence, offering a foundation for future research.
🏢実務担当者:Corporate disclosure teams can leverage insights on AI, NLP, and blockchain to enhance the accuracy and strategic value of their integrated reports.
🏛政策担当者:Regulators should note the ethical and standardization challenges posed by digital tools in IR, informing the development of robust guidelines.
📄 Abstract（原文）
Integrated reporting (IR) has become a groundbreaking model that connects both financial and non-financial reporting in order to promote corporate transparency and value generation. Nonetheless, variations in implementation, governance frameworks, and digital integration constrain its effectiveness. This paper seeks to review the current trends in IR in the framework of the convergence of environmental, social, and governance (ESG), digital transformation, and Industry 5.0. Major academic databases were used to analyse 48 studies on the PRISMA method that were published between 2024 and 2025. It is found that technologies like artificial intelligence (AI), natural language processing (NLP), and blockchain can considerably enhance reporting accuracy and timeliness, but add ethical, regulatory, and standardisation issues. Quality of governance, diversity of boards, and ethical responsibility turn out to be key forces behind IR credibility. The paper concludes that IR is shifting from a symbolic tool of compliance to a strategic governance tool that is in line with stakeholder-centric and sustainability-oriented models. The study is an addition in that it incorporates digital ethics and governance innovation into the IR debate and provides policy-makers and organisations with harmonized and transparent reporting systems.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.22495/jgrv15i2siart23first seen 2026-07-05 04:56:37
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