ISSA 5000 en el aseguramiento de la sostenibilidad ante la regulación emergente y nuevas tecnologías
ISSA 5000：新興規制と新技術に対するサステナビリティ保証 (AI 翻訳)
Carluys, Suescum Coelho
🤖 gxceed AI 要約
日本語
本論文は、IAASBが2024年に公表したサステナビリティ保証の国際基準ISSA 5000を体系的に分析。GRI、ISSB、EUのCSRDとの関係、保証が報告品質に与える影響、AI・ブロックチェーンの活用可能性を文献レビューにより検討し、実務・規制への提言を行う。
English
This paper systematically analyzes ISSA 5000, the first global standard for sustainability assurance issued by IAASB in 2024. It reviews the standard's principles, interplay with GRI, ISSB, and CSRD, empirical evidence on assurance quality, and the potential of AI and blockchain, offering recommendations for researchers, practitioners, and regulators.
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基準に基づくサステナビリティ開示が始まろうとしており、保証基準の国際動向は非常に重要。本論文はISSA 5000の枠組みを解説し、日本企業が今後必要となる保証対応の基礎理解を提供する。
In the global GX context
ISSA 5000 is a critical development for global sustainability assurance, especially under CSRD and SEC rules. This paper provides a timely analysis of the standard's structure and implications, helping stakeholders navigate the evolving assurance landscape.
👥 読者別の含意
🔬研究者:Provides a comprehensive overview of ISSA 5000 and its research implications, including future directions for assurance technology and regulation.
🏢実務担当者:Offers practical insights into how ISSA 5000 aligns with existing frameworks (GRI, ISSB, CSRD) and the role of AI/blockchain in assurance engagements.
🏛政策担当者:Highlights the standard's role in harmonizing global assurance practices and its potential to enhance trust in sustainability disclosures.
📄 Abstract（原文）
The assurance of sustainability information is one of the most urgent challenges facing the global accounting ecosystem. International Standard on Sustainability Assurance ISSA 5000, issued by the IAASB in 2024, represents the first principles-based and multidisciplinary global standard for verifying ESG reports across any sector and reporting framework. Through a systematic literature review, this article analyzes the purpose, principles, and practical implications of the standard; its interplay with the GRI, the ISSB, and the European Corporate Sustainability Reporting Directive; empirical evidence regarding the impact of assurance on reporting quality; and the potential of artificial intelligence and blockchain in assurance engagements. The findings are aligned with SDGs 16 and 17 of the 2030 Agenda, and theoretical implications and practical recommendations are formulated for researchers, practitioners, and regulators within the international accounting and finance sphere.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.71112/1dkjnw51first seen 2026-05-15 19:12:32
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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。