The effectiveness of environmental accounting in supporting ESG (Environmental, Social, Governance) disclosure
ESG（環境・社会・ガバナンス）開示を支える環境会計の有効性 (AI 翻訳)
Ela Safitri, Grace T Pontoh, Gagaring Pagalung
🤖 gxceed AI 要約
日本語
本研究は、サステナビリティ報告書（SR）がESG開示の手段として有効かを検証するため、2014～2025年のScopus掲載論文40件を体系的レビューした。その結果、SRは情報非対称性の低減に貢献するが、グリーンウォッシングや選択的開示が課題であり、第三者保証と強固なガバナンスが報告の信頼性を高めることが明らかとなった。今後の研究では、機械学習によるグリーンウォッシング検出やISSB基準の影響評価が推奨される。
English
This systematic literature review of 40 Scopus-indexed articles (2014-2025) examines the effectiveness of Sustainability Reports (SR) in supporting ESG disclosure. Findings show SR reduces information asymmetry, but greenwashing and selective disclosure hinder effectiveness. Third-party assurance and strong governance enhance credibility. Future research should focus on machine learning for greenwashing detection and evaluating ISSB standards impact.
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基準の適用が迫られており、企業の非財務情報開示の質が問われている。本レビューは、SRの有効性や第三者保証の重要性を整理しており、日本の実務者や規制当局が開示制度設計を検討する際の基礎資料となる。
In the global GX context
Global ESG disclosure frameworks (ISSB, CSRD, SEC) emphasize credibility and assurance. This review highlights persistent greenwashing risks and the role of third-party assurance, providing a structured evidence base for improving disclosure quality and regulatory design worldwide.
👥 読者別の含意
🔬研究者:Identifies research gaps such as machine learning-based greenwashing detection and ISSB impact evaluation, offering directions for future empirical work.
🏢実務担当者:Emphasizes the need for third-party assurance and strong governance to enhance the credibility of sustainability reports for ESG ratings.
🏛政策担当者:Provides evidence that voluntary disclosure alone may be insufficient, supporting arguments for mandatory assurance and standardized frameworks.
📄 Abstract（原文）
This study aims to examine the effectiveness of the Sustainability Report (SR) as an instrument of environmental transparency within the framework of Environmental, Social, and Governance (ESG). Sustainability and ESG issues have become major global priorities, but the quality and credibility of non-financial reporting remain serious challenges. This study uses a Systematic Literature Review (SLR) approach to 40 Scopus Q1/Q2-indexed articles published between 2014 and 2025. The analysis findings show a steadily increasing trend of publications related to Sustainability Reporting and ESG in the last decade. In terms of focus, the most dominant research discussed Effectiveness Factors (more than 22 articles), followed by Environmental Transparency (about 18 articles), Challenges (about 16 articles), and SR-ESG (about 14 articles). The main findings conclude that SR plays an essential role in reducing information asymmetry, but its effectiveness is hampered by greenwashing and selective disclosure practices. The quality of environmental disclosures directly affects ESG ratings, and the existence of third-party assurance and strong governance quality has been proven to enhance the credibility of reports. Future research recommendations include the development of machine learning-based methods for greenwashing detection, the evaluation of the impact of the implementation of the ISSB standard, and the analysis of the effectiveness of SR on the company's real environmental performance, not just perception.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.60036/tjf3cf27first seen 2026-05-14 22:11:15
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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。