Supplying ESG Assurance in an Emerging Market: A Theory of Planned Behavior Study
新興市場におけるESG保証の供給：計画行動理論に基づく研究 (AI 翻訳)
N. Thu, Hoai
🤖 gxceed AI 要約
日本語
ベトナムの監査専門家235名を対象に、ESG保証サービス提供意図を計画行動理論で分析。態度・主観的規範・知覚行動制御が意図を高め、特に主観的規範が最も影響。意図は実際の提供行動を予測。監査法人の能力構築と政策立案への示唆を提供。
English
This study applies the Theory of Planned Behavior to survey 235 Vietnamese audit professionals, finding that attitude, subjective norms, and perceived behavioral control significantly increase intention to supply ESG assurance, with subjective norms being the strongest driver. Behavioral intention predicts actual provision. Insights for audit firms and policymakers in emerging markets.
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開示が始まり、保証需要が高まる中、監査人の供給側の意図を理解する参考になる。新興国特有の圧力構造は日本と異なるが、監査人育成や体制整備の示唆が得られる。
In the global GX context
As ISSB and CSRD drive assurance demand globally, this study highlights supply-side factors in an emerging market, emphasizing the role of regulatory and client pressure. It offers a framework for building assurance capacity in developing economies, complementing demand-side research.
👥 読者別の含意
🔬研究者:Provides a TPB-based model for auditor intention to supply ESG assurance, extending literature to emerging markets.
🏢実務担当者:Audit firms can use findings to design training and incentives that strengthen positive attitudes and respond to client/regulatory pressure.
🏛政策担当者:Regulators can foster ESG assurance by signaling expectations and creating supportive norms, as subjective norms are key drivers.
📄 Abstract（原文）
As the global focus shifts toward sustainability, the demand for credible Environmental, Social and Governance (ESG) information has accelerated. In emerging economies like Vietnam, following the national commitment to Net Zero by 2050, the role of independent assurance has become critical for ensuring financial transparency and investor confidence. While existing literature heavily explores the demand for ESG disclosures, research on the "supply side"- specifically the factors driving audit firms to provide these specialized services-remains remarkably scarce. This study addresses this gap by applying the Theory of Planned Behavior (TPB) to investigate the psychological and organizational determinants influencing the willingness of audit professionals to offer ESG assurance services. A quantitative research design was employed, utilizing a structured survey to collect data from 235 audit professionals across various firms in Vietnam. The conceptual model was tested using Structural Equation Modeling (SEM) to evaluate the relationships between the TPB constructs. The empirical findings confirm that a positive Attitude, strong Subjective Norms and high Perceived Behavioral Control all significantly and positively increase an auditor's intention to supply ESG assurance. Notably, Subjective Norms-perceived pressure from clients, industry competitors and regulatory bodies-emerged as the most influential driver in the Vietnamese context. Furthermore, the results indicate that behavioral intention is a robust predictor of the actual provision of these services. This research offers critical insights for audit firms in building internal capacity and for policymakers seeking to cultivate a reliable sustainable finance ecosystem in emerging markets.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.47857/irjms.2026.v07i03.09215first seen 2026-08-02 06:31:32
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