ENVIRONMENTAL, SOCIAL, AND GOVERNANCE IN FINANCIAL STATEMENT ANALYSIS: BIBLIOMETRIC PERSPECTIVES
財務諸表分析における環境・社会・ガバナンス（ESG）：計量書誌学的視点 (AI 翻訳)
Gregorius Jeandry, Zainuddin Zainuddin, Amin Dara, I. M. A. Ali, Muhammad Ali Ahmad
🤖 gxceed AI 要約
日本語
本研究は、Scopus収録の2015〜2025年の論文を対象に、計量書誌学と系統的文献レビューを組み合わせ、財務諸表分析へのESG統合の動向を分析。ESG研究の成長と主流化、主要テーマ（ESG報告、非財務開示、IFRS、保証、リスク管理、企業価値創造）を特定。ESGは補足情報から分析の一側面へ進化し、規制圧力や報告標準化が統合を促進。統合的な財務・非財務分析フレームワークの重要性を提唱。
English
This study uses bibliometric analysis and systematic literature review on Scopus-indexed articles (2015-2025) to examine ESG integration into financial statement analysis. It maps publication trends, dominant themes (ESG reporting, non-financial disclosure, IFRS, assurance, risk management, corporate value creation), and finds ESG has evolved from supplementary to analytical dimension. Regulatory pressure and standardization drive integration. Proposes an integrated framework combining financial and non-financial information for better decision-making.
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開示基準や有価証券報告書でのサステナビリティ情報の統合が進む中、本論文は財務分析とESG情報の統合の重要性を整理し、実務者や研究者に示唆を与える。ただし、日本固有の制度分析は含まれないため、一般的な枠組みとして参照可能。
In the global GX context
Globally, this paper aligns with ISSB and CSRD trends emphasizing integrated reporting. It provides a bibliometric overview of ESG research, useful for understanding the evolution of disclosure scholarship. However, it lacks empirical depth and specific policy analysis, making it more of a landscape review.
👥 読者別の含意
🔬研究者:Provides a comprehensive map of ESG research themes and trends, useful for identifying research gaps.
🏢実務担当者:Highlights the growing importance of integrating ESG data into financial analysis for better risk and value assessment.
🏛政策担当者:Offers evidence of regulatory pressure driving ESG integration, supporting the case for standardized disclosure requirements.
📄 Abstract（原文）
This study aims to examine the development and integration of Environmental, Social, and Governance (ESG) into financial statement analysis using a hybrid approach that combines bibliometric analysis and a Systematic Literature Review (SLR). The study analyzes Scopus-indexed journal articles published between 2015 and 2025 to map publication trends, dominant themes, the intellectual structure, and the evolving direction of ESG research. The findings reveal that ESG research has grown significantly and become increasingly integrated into mainstream accounting and finance literature. The major research themes include ESG reporting, non-financial disclosure, IFRS, assurance, risk management, and corporate value creation. The SLR findings indicate that ESG is no longer regarded as supplementary information but has evolved into an analytical dimension that enhances the assessment of corporate performance, risk, reporting quality, and sustainability. ESG integration is driven by regulatory pressure, reporting standardization, governance quality, information credibility, and the growing demand from stakeholders for transparent information. This study contributes conceptually by emphasizing the importance of an integrated financial statement analysis framework that combines financial and non-financial information to support higher-quality decision-making.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://ejournal.stiesia.ac.id/ekuitas/article/download/7719/1493first seen 2026-08-09 05:57:25
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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。