ESG内部統制と監査委員会ガバナンスを通じたグリーンウォッシュ・リスク低減における内部監査の有効性
Internal Audit Effectiveness in Reducing Greenwashing Risk Through ESG Internal Controls and Audit Committee Governance (原題)
Binh Khieu Huu
🤖 gxceed AI 要約
日本語
内部監査機能（IAF）の有効性がESG内部統制の質を通じてグリーンウォッシュ・リスクを低減するメカニズムを、実務家420名のサーベイで検証した研究。IAF有効性はESG内部統制の質を高め（β=0.499）、統制の質はグリーンウォッシュ・リスクを有意に低下させる（β=−0.437）。統制の質は媒介効果を持ち（間接効果β=−0.218）、監査委員会の有効性がこの経路を強化する調整効果も確認された。
English
Survey of 420 practitioners tests how internal audit function (IAF) effectiveness reduces greenwashing risk via ESG internal control quality. IAF effectiveness raises ESG control quality (β=0.499), which in turn lowers greenwashing risk (β=−0.437), with a significant indirect effect (β=−0.218). Audit committee effectiveness positively moderates the IAF–control quality link, confirming moderated mediation.
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
SSBJ基準・有報でのサステナビリティ開示が拡大する日本では、開示の信頼性を担保する内部統制・監査委員会の役割が実務課題となる。本論文はグリーンウォッシュ抑止の組織的要因を実証的に示し、日本企業のESG統制整備や保証対応の設計に示唆を与える。
In the global GX context
As ISSB/CSRD and assurance requirements tighten, credibility of ESG information becomes a governance question. This paper links internal audit and audit committee effectiveness to greenwashing risk, offering empirical grounding for disclosure-infrastructure and assurance debates globally.
👥 読者別の含意
🔬研究者:内部監査・監査委員会とグリーンウォッシュの媒介・調整メカニズムを定量化した実証枠組みとして参照できる。
🏢実務担当者:ESG内部統制の整備と監査委員会の関与強化が開示信頼性・グリーンウォッシュ抑止に直結することを社内説明に使える。
🏛政策担当者:ESG情報の信頼性確保には内部統制・監査体制の制度的後押しが有効という根拠として参考になる。
📄 Abstract（原文）
There have been rising concerns related to the risk of greenwashing that is likely due to environmental claims made by an organization exceeding its performance. Although previous studies have focused on sustainability disclosure and assurance practices, there has not been much literature on organizational factors that increase the credibility of ESG information and mitigate the risk of greenwashing. In this study, the impact of IAF effectiveness on greenwashing risk via the ESG internal control quality is explored, along with examining the moderating effect of the audit committee effectiveness. A cross-sectional research design was adopted for this study, with 420 valid responses collected from practitioners involved in internal auditing, finance, risk management, ESG, sustainability, and board activities. Reliability and validity analysis was performed on the constructs, and then conditional process analysis using HC3 robust standard errors with 5,000 bootstrap resamples was performed. Results indicate that IAF effectiveness significantly impacts ESG internal control quality (β = 0.499, p < 0.001) while ESG internal control quality has a significant negative impact on greenwashing risk (β = −0.437, p < 0.001). Similarly, IAF effectiveness has a significant negative direct impact on greenwashing risk (β = −0.111, p = 0.036). The mediating role of ESG internal control quality between IAF effectiveness and greenwashing risk is confirmed with the mediation analysis, with a significant indirect effect (β = −0.218, 95% CI [−0.286, −0.156]). Additionally, the role of audit committee effectiveness as a moderator in the relationship between IAF effectiveness and ESG internal control quality is supported by a moderated mediation effect (β = 0.101, p = 0.007).
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://ojs.trp.org.in/index.php/ijiss/article/download/6137/8191first seen 2026-10-17 05:30:17 · last seen 2026-11-05 06:13:17
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