A Review of Sustainability-Driven Corporate Reporting: Best Practices and Challenges in Palm Oil Sector Financial Reporting Disclosures
サステナビリティ主導の企業報告書のレビュー：パーム油セクターの財務報告開示におけるベストプラクティスと課題 (AI 翻訳)
Loso Judijanto
🤖 gxceed AI 要約
日本語
本論文は2020～2025年のパーム油セクターにおけるサステナビリティ報告のベストプラクティスと課題を体系的にレビューした。GRIやTCFDの採用、ESG指標の組込み、第三者保証など5つの優良事例と、基準の不統一、データ信頼性、グリーンウォッシングなどの課題を特定した。最終的に、基準の調和と能力構築の必要性を指摘している。
English
This paper systematically reviews best practices and challenges in sustainability reporting in the palm oil sector from 2020 to 2025. It identifies five best practices: adoption of GRI and TCFD frameworks, integration of ESG metrics, stakeholder-inclusive models, third-party assurance, and digital transparency tools. Key challenges include inconsistent standards, data reliability, regulatory fragmentation, resource constraints, and greenwashing risks.
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
パーム油セクターは日本企業のサプライチェーンにも関わるが、本レビューは主に東南アジアを念頭に置く。日本ではSSBJ基準の策定が進む中、開示実務の国際比較やグリーンウォッシング防止策として参考になる。
In the global GX context
This review contributes to global understanding of sustainability reporting practices in a controversial sector. It reinforces the importance of TCFD and GRI adoption, and the need for harmonized standards—key issues in the ISSB and CSRD contexts.
👥 読者別の含意
🔬研究者:Provides a structured overview of reporting practices and challenges in the palm oil sector, highlighting gaps for future cross-sector or technology-focused research.
🏢実務担当者:Offers a checklist of best practices (GRI/TCFD adoption, assurance) and common pitfalls (greenwashing, data reliability) for corporate sustainability teams.
🏛政策担当者:Emphasizes the need for regulatory harmonization and capacity building to improve disclosure credibility, relevant for standard-setters targeting sector-specific guidance.
📄 Abstract（原文）
Growing global emphasis on ESG accountability has placed the palm oil sector under closer examination, given its recurrent environmental and social controversies. In response, sustainability-driven corporate reporting has become a critical mechanism for demonstrating transparency and aligning with international disclosure standards. This study aims to systematically review best practices and challenges in sustainability reporting within the palm oil industry from 2020 to 2025. A qualitative approach was employed using a Systematic Literature Review (SLR) method. Data were collected through a structured search of the Scopus database using targeted keywords, yielding 96 initial articles. Through sequential screening based on relevance, publication period, language, and accessibility, 28 articles were identified as eligible for in-depth analysis. Through thematic coding, the study examined the data to uncover recurring themes and to categorize outcomes into effective reporting practices and associated challenges. The results reveal five dominant best practices: adoption of Global Reporting Initiative (GRI) and Task Force on Climate-related Financial Disclosures (TCFD) frameworks, integration of ESG metrics into financial reports, stakeholder-inclusive reporting models, third-party assurance, and digital transparency tools. Conversely, key challenges include inconsistent reporting standards, limited data reliability, regulatory fragmentation, resource constraints for smaller firms, and greenwashing risks. The study concludes that while substantial progress has been made, the palm oil sector requires stronger harmonization of standards and capacity building to enhance credibility. Future research should expand by integrating cross-sector comparisons and by evaluating the role of emerging digital technologies, such as blockchain, in enhancing the reliability of sustainability disclosures.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.47191/afmj/v11i1.07first seen 2026-05-05 21:47:30
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。