A Theoretical Framework for Digital Sustainability Accounting Communication and Investor Trust in Green Finance
デジタルサステナビリティ会計コミュニケーションとグリーンファイナンスにおける投資家信頼のための理論的枠組み (AI 翻訳)
S. Thunga, Mval Narasimha Rao, B. Krishnaiah, P. Rao, S. S. Sundar
🤖 gxceed AI 要約
日本語
本研究は、デジタルESGコミュニケーションが投資家の信頼とグリーンファイナンス行動に与える影響を説明する理論的枠組み（DSACF）を提案する。サステナビリティ会計理論、ステークホルダー理論、正当性理論、シグナリング理論、社会的学習理論を統合し、ESGコミュニケーションの信頼性、デジタルサステナビリティ提唱、社会的検証メカニズムが投資家の認識にどう影響するかを概念化する。
English
This study proposes a theoretical framework (DSACF) explaining how digital ESG communication affects investor trust and green finance behavior. It integrates sustainability accounting, stakeholder, legitimacy, signaling, and social learning theories to conceptualize how ESG communication credibility, digital sustainability advocacy, and social validation mechanisms shape investor perceptions.
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基準や統合報告書の普及が進む中、デジタルESGコミュニケーションの信頼性向上は投資家対応に直結する。本フレームワークは日本の企業が開示戦略を考える上で参考になる。
In the global GX context
Globally, with TCFD/ISSB standards and CSRD requirements, digital ESG communication becomes critical. This framework highlights the role of credibility and transparency in building investor trust for green finance.
👥 読者別の含意
🔬研究者:Provides a theoretical foundation for future empirical studies on digital ESG communication and investor behavior.
🏢実務担当者:Offers insights for designing credible digital ESG communication strategies to enhance investor trust.
🏛政策担当者:Emphasizes the importance of transparency and assurance in digital ESG disclosures for market integrity.
📄 Abstract（原文）
The evolution of sustainability accounting practices and digital communication technologies has made great changes to accounting systems and green finance settings. Nowadays, organizations employ ESG communication in their efforts to report sustainability performance, environmental accountability, and long-term value creation to stakeholders and investors. Moreover, digital communication channels such as social media, fintech systems, and online investment communities have greatly impacted sustainability accounting practices. Although digital ESG communication becomes increasingly relevant for green finance, there is very little research about its impact on investor trust and sustainability-oriented financial behaviour. In this study, develop the theoretical framework of Digital Sustainability Accounting Communication Framework (DSACF) that explains the relationship between digital ESG communication, investor trust, and green finance behaviour. The framework draws on sustainability accounting theory, stakeholder theory, legitimacy theory, signalling theory, and social learning theory to conceptualize how ESG communication credibility, digital sustainability advocacy, and social validation mechanisms affect investor perception of sustainability-related accounting information. The study asserts that digital ESG communication acts as an emergent accounting information ecosystem that determines sustainability legitimacy and investor trust in green finance markets. Furthermore, the framework sheds light on the importance of communication transparency, sustainability assurance, and digital credibility in fostering stakeholder trust in technological accounting settings. The study makes contributions to sustainability accounting literature by expanding the traditional accounting theory into the domain of digital communications and highlighting the relevance of technological ESG communication system in developing sustainable investment behaviour.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://jtar.org/index.php/JTAR/article/download/183/127first seen 2026-07-16 06:10:34
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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。