新興国におけるサステナビリティ保証報告書の可読性評価：言語的特徴と保証プロバイダー特性は重要か？
Assessing the readability of sustainability assurance report in emerging countries: do linguistic features and provider characteristics matter? (原題)
Rina Br Bukit, Sylvia Veronica Siregar, Ira Geraldina, Sandra Aulia, Fitriany Fitriany, Ahmad Hambali
🤖 gxceed AI 要約
日本語
新興国20カ国のサステナビリティ保証報告書1,601件を2017〜2023年にわたりパネル回帰で分析。段落・文数は可読性を高める一方、難解語や長文は低下させる。女性保証プロバイダーは可読性が高く、Big4は低い傾向。言語的特徴とプロバイダー特性の複合効果を初めて大規模に示した。
English
Panel regression on 1,601 sustainability assurance reports from 20 emerging countries (2017–2023) examines readability determinants. More paragraphs and sentences improve readability, while difficult words and long sentences reduce it. Female assurance providers yield higher readability; Big 4 firms lower it. Among the first large-scale studies of assurance report readability.
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・保証の制度化が進む日本では、保証報告書の読みやすさが投資家の信頼性評価に直結する。新興国での知見は日本企業の海外子会社・サプライヤー保証の実務設計にも示唆を与える。
In the global GX context
As ISSB/CSRD assurance requirements tighten globally, readability of assurance statements becomes a credibility signal for investors. This study adds emerging-market evidence to disclosure-infrastructure scholarship, complementing developed-market readability research.
👥 読者別の含意
🔬研究者:保証報告書の可読性を情報品質指標として扱う新たな実証枠組みを提供する。
🏢実務担当者:保証プロバイダー選定や報告書作成時の文章設計が読みやすさ・信頼性に影響する点を実務に反映できる。
🏛政策担当者:保証制度設計において報告書の明瞭性要件を検討する根拠となる。
📄 Abstract（原文）
Purpose This study examines whether linguistic features and assurance-provider characteristics affect the readability of sustainability assurance reports in emerging markets. Design/methodology/approach This study applies panel data regression to 1,601 sustainability assurance reports from 20 emerging countries for 2017–2023. It examines linguistic features (paragraphs, sentences, difficult words and long sentences) and provider characteristics (gender, assurance standards, audit firm type and Big 4 affiliation) as determinants of readability. Readability is measured using the Flesch Reading Ease score and validated with the Gunning Fog Index and Bormuth Grade Placement. Findings The results show that the number of paragraphs and sentences is positively associated with readability, whereas difficult words and long sentence structures are negatively associated with readability. Reports issued by female assurance providers are associated with higher readability, while those prepared by Big 4 firms are associated with lower readability. Robustness tests using alternative readability measures broadly support the main findings. Originality/value This is among the first large-scale studies to investigate sustainability assurance report readability, offering new insights into the combined role of linguistic and provider factors.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1108/ajar-06-2025-0221first seen 2026-11-07 05:05:44
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
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。