クラウドコンピューティングとXBRLによるグリーンウォッシュ削減：サステナビリティ開示品質の媒介的役割
The Role of Cloud Computing and eXtensible Business Reporting Language (XBRL) in Reducing Greenwashing: The Mediating Role of Sustainability Disclosure Quality (原題)
Afra Abdul Ghani Al-Zadjali, Harcharanjit Singh, Wedad Salim Ali Al Siyabi
🤖 gxceed AI 要約
日本語
本論文は、クラウドコンピューティングとXBRLがサステナビリティ開示の品質を高めることでグリーンウォッシュを抑制するという統合フレームワークを提示する。情報非対称性・シグナリング・正当性理論を基に、デジタルツールがデータのアクセス性・統合性・標準化・利便性を向上させ、開示品質を媒介として象徴的・機会的報告を減少させると論じる。開示の「量」ではなく「品質」がグリーンウォッシュ防止の主要因であることを示す概念的貢献。
English
This conceptual paper proposes that cloud computing and XBRL reduce greenwashing by improving sustainability disclosure quality rather than quantity. Drawing on information asymmetry, signaling, and legitimacy theories, it argues digital tools enhance data access, integration, standardization, and usability, and that higher disclosure quality mediates the reduction of symbolic or opportunistic reporting. Disclosure quality is positioned as the primary barrier to corporate decoupling, with a framework tailored to Asia's digital and regulatory landscape.
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・有報でのサステナビリティ開示義務化が進み、XBRL（EDINET）による構造化開示が既に普及している。本稿の枠組みは、日本企業が開示の「量」から「品質」へ移行し、グリーンウォッシュ規制（金融庁のESG開示監督）に対応する上での理論的裏付けを提供する。
In the global GX context
As ISSB/CSRD and SEC climate rules push toward machine-readable, digitized sustainability reporting, this paper links disclosure infrastructure (XBRL, cloud) directly to greenwashing risk—an under-theorized channel in global disclosure scholarship. It offers a framework for regulators and standard-setters evaluating whether structured digital reporting actually improves reliability, not just volume.
👥 読者別の含意
🔬研究者:Provides an integrated theoretical model linking digital reporting infrastructure to greenwashing via disclosure quality, useful for empirical testing in disclosure and accounting research.
🏢実務担当者:Suggests that investing in XBRL-tagged, cloud-integrated sustainability data systems can strengthen disclosure credibility and reduce greenwashing exposure.
🏛政策担当者:Supports mandating structured digital reporting (XBRL) as a lever for improving disclosure quality and curbing greenwashing, particularly in Asia's evolving regulatory context.
📄 Abstract（原文）
Sustainability reporting enables companies to communicate their environmental and social performance to external stakeholders. However, stakeholders often lack sufficient, comparable, and reliable information, as increased detail does not always enhance report trustworthiness. Some companies exploit this by making selective or vague claims that are difficult to verify, increasing greenwashing risk. This paper examines whether digital reporting tools, particularly cloud computing and eXtensible Business Reporting Language (XBRL), can reduce greenwashing by improving disclosure quality rather than quantity. Drawing on information asymmetry, signaling, and legitimacy theories, the study develops an integrated framework. We propose that cloud computing and XBRL enhance access, integration, standardization, and usability of sustainability data, leading to higher disclosure quality. The model demonstrates that improved disclosure quality reduces the likelihood of symbolic or opportunistic reporting. Within this framework, disclosure quality is the primary factor in preventing greenwashing by making misleading claims easier to detect. This study contributes by integrating digital tools into a unified explanation for reporting quality, identifying disclosure quality as the main barrier to corporate decoupling, and presenting a framework suited to Asia's dynamic digital and regulatory landscape.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.6007/ijarafms/v16-i4/29241first seen 2026-11-12 05:14:07 · last seen 2026-11-14 05:19:19
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