Sustainability, Digitalization and Artificial Intelligence – Impact on the Transformation of the Role of Audit Committee in the Context of Modern Corporate Governance
持続可能性、デジタル化、人工知能 – 現代のコーポレートガバナンスにおける監査委員会の役割変革への影響 (AI 翻訳)
Elena Claudia Badea Florea, Liliana Ionescu Feleaga
🤖 gxceed AI 要約
日本語
本論文は、AIと持続可能性報告要件（CSRD、ESRS）が監査委員会の役割をどのように変革するかを探る。ルーマニアの上場企業を事例に、財務、ESG、デジタル、倫理のマルチスキル統合の必要性を指摘。2025～2035年に監査委員会は戦略的な役割へ進化すべきと結論。
English
This paper examines how AI and sustainability reporting requirements (CSRD, ESRS) transform the role of audit committees. Using Romanian listed companies as cases, it highlights the need for integrating multidisciplinary skills (financial, ESG, digital, ethical) and concludes that by 2025-2035 audit committees must evolve into strategic actors balancing profitability, social responsibility, and ethical AI use.
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
日本でもSSBJや有報でのESG開示拡大に伴い、監査委員会の役割見直しが進む。欧州の先行事例として参考になるが、日本固有のガバナンス構造との違いに留意が必要。
In the global GX context
This study provides insights for global GX disclosure governance by showing how audit committees adapt to ESG reporting and AI oversight. Relevant for jurisdictions implementing ISSB or CSRD-style requirements, though the European context and Romanian cases may limit direct transferability.
👥 読者別の含意
🔬研究者:Offers a conceptual framework linking audit committee evolution with AI and ESG reporting pressures.
🏢実務担当者:Highlights the skills and oversight changes needed for audit committees in companies facing expanded sustainability reporting.
🏛政策担当者:Suggests regulatory considerations for integrating AI and ESG oversight into corporate governance codes.
📄 Abstract（原文）
In an increasingly complex and regulated economic context, audit committees (AC) are becoming a strategic pillar of modern corporate governance. The accelerated advance of artificial intelligence (AI) and the new sustainability reporting requirements (CSRDS, ESRS) are transforming the role of these predominantly financial structures into multidimensional actors responsible for transparency, non-financial risk assessment and oversight of the use of emerging technologies. The study explores how in which audit committees must adapt their functions by integrating multidisciplinary skills (financial, ESG, digital and ethical) and by overseeing integrated reporting according to European standards. The documentary analysis compares the implementation of European and national regulations at the level of listed companies in Romania (OMV Petrom, Banca Transilvania, Romgaz, Electrica). The study applies a qualitative exploratory research, based on documentary analysis, to highlight the challenges and adaptation needs of corporate governance, in particular of the audit committee, generated by the use of artificial intelligence and the requirements of ESG reporting. The results of the research highlight the fact that in the period 2025-2035, the audit committee must evolve towards a proactive and strategic role, capable of ensuring the balance between profitability, social responsibility and the ethical use of artificial intelligence, thus becoming a guarantor of sustainability and integrity of organizations.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.20869/auditf/2026/182/009first seen 2026-05-15 18:47:33 · last seen 2026-06-15 05:28:11
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