サステナビリティ保証への準備態勢：マテリアリティ、データ統制、信頼性ある開示の接続
SUSTAINABILITY ASSURANCE READINESS: CONNECTING MATERIALITY, DATA CONTROLS, AND CREDIBLE DISCLOSURE (原題)
Nurhaeni Sikki, Nurlaela Kumala Dewi
🤖 gxceed AI 要約
日本語
本稿はサステナビリティ保証への準備態勢を、データ完全性・モデルと技術の統制・人的判断・説明責任・継続的モニタリングの5能力で捉える統合的ガバナンス枠組みを提示する。既存の管理研究・専門基準・制度指針を統合し、意思決定権限やデータ定義、統制、エスカレーション経路を一つの経営システムとして設計することで開示の信頼性が高まると論じる。各能力を観測可能な証拠と均衡指標に結びつけ、監査可能な実装順序と検証可能な命題を提示する。
English
This conceptual paper proposes a governance framework linking sustainability assurance readiness to five reinforcing capabilities: data integrity, model and technology controls, human judgment, accountability, and continuous monitoring. Synthesizing management research, professional standards, and institutional guidance, it argues that disclosure credibility improves when decision rights, data definitions, controls, and escalation paths are designed as one management system. It offers an auditable implementation sequence and testable propositions.
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基準の適用や有報でのサステナビリティ開示、第三者保証の要求が強まる日本企業にとって、保証準備態勢をデータ統制・内部統制と一体で設計する視点は実務的価値が高い。特に保証範囲の拡大を見据えた体制構築の指針となりうる。
In the global GX context
As ISSB standards are adopted across jurisdictions and CSRD mandates limited assurance, this framework speaks directly to the global shift from voluntary reporting to assured disclosure. It contributes to disclosure-infrastructure scholarship by treating assurance readiness as an integrated management system rather than a compliance checklist.
👥 読者別の含意
🔬研究者:保証準備態勢を構成する能力要素と検証可能な命題を提供し、実証研究の出発点となる。
🏢実務担当者:データ統制・モデル統制・人的判断を統合した保証準備の実装順序として活用できる。
🏛政策担当者:第三者保証制度の設計において、企業側の統制能力と開示信頼性の接続を検討する材料になる。
📄 Abstract（原文）
Background: Organizations increasingly depend on sustainability assurance readiness, yet visible activity does not by itself demonstrate reliable capability or sustainable value. Fragmented responsibilities, weak evidence, and locally optimized metrics can cause decisions about model and technology controls to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects sustainability assurance readiness, model and technology controls, and human judgment through five mutually reinforcing capabilities: data integrity, model and technology controls, human judgment, accountability, and continuous monitoring. Method: The paper uses an integrative conceptual review. Established management research, professional standards, and institutional guidance are synthesized through construct clarification, mechanism mapping, risk-control analysis, and proposition development. It does not report respondents, sample statistics, or causal estimates. Results: The synthesis indicates that performance becomes more resilient when decision rights, data definitions, controls, escalation paths, and learning routines are designed as one management system. The proposed model links each capability to observable evidence and balanced indicators. Contribution: The article offers an auditable implementation sequence and propositions that can be tested in later empirical research.
🔗 Provenance — このレコードを発見したソース
- openalex https://jesocin.com/index.php/jesocin/article/view/157first seen 2026-10-06 05:05:19
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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。