Towards a positive approach to research on sustainability reporting practices – economic and social determinants

持続可能性報告実務に関する研究への肯定的アプローチに向けて – 経済的・社会的要因 (AI 翻訳)

M. Aluchna, Monika Łada

Zeszyty Teoretyczne Rachunkowości📚 査読済 / ジャーナル2026-06-28#ESGOrigin: EU

原典: https://doi.org/10.5604/01.3001.0055.7846

🤖 gxceed AI 要約

日本語

本論文は、持続可能性報告（CSR/ESG）の実務を深く理解するために、報告コストや制度的圧力などの経済的・社会的要因を考慮する必要性を論じる。文献レビューに基づき、既存研究が規範的な期待に偏りがちであると指摘し、よりバランスの取れた研究視点を提案する。

English

This paper argues that understanding sustainability reporting practices requires considering economic and social factors such as reporting costs, proprietary costs, and conflicting institutional pressures. Based on a critical literature review, it highlights that existing research tends to reproduce normative expectations and calls for a more balanced approach to explain the complex mechanisms driving ESG/CSR disclosure.

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

日本でもSSBJや有報でのサステナビリティ開示が進む中、本論文が提示する理論的枠組みは、日本企業の報告行動を分析する際の視点として有用である。

In the global GX context

As global sustainability disclosure frameworks (ISSB, CSRD) evolve, this paper provides a theoretical lens to understand why firms report the way they do, moving beyond normative expectations to consider economic and institutional drivers.

👥 読者別の含意

🔬研究者:This paper offers a critical perspective on sustainability reporting research, highlighting overlooked determinants and calling for more nuanced empirical studies.

📄 Abstract（原文）

Purpose: The aim of the paper is to identify selected economic and social factors whose more comprehensive inclusion in empirical research can deepen the analysis of complex organisational practices related to sustainability reporting (CSR/ESG).Methodology/approach: The paper is based on a critical literature review on sustainability reporting, with a particular focus on articles published in “Zeszyty Teoretyczne Rachunkowości” between 2022 and 2025.Findings: The study demonstrates that sustainability reporting constitutes a multidimensional practice deeply embedded within socio-economic contexts. Despite its formally positive orientation, dominant research tends to reproduce normative expectations regarding disclosure quality, thereby systematically highlighting reporting deficiencies. A more explicit consideration of factors such as reporting costs, proprietary costs, the presence of conflicting institutional pressures, and the complex nature of organisational legitimacy enables a better understanding of the dynamic, multifaceted, and often paradoxical mechanisms that shape the scope and content of sustainability reporting.Research limitations/implications: The study is limited by its focus on existing scholarly debates rather than on in-depth observation of organisational practices. This creates opportunities for further empirical research that would account for the actual strategies adopted by organisations in response to multiple and complex socio-economic pressures.Originality/value: The paper contributes to the discussion on the need for a more balanced research perspective in sustainability reporting studies. It demonstrates that broadening the analytical lens to include specific economic and social factors allows for a more comprehensive explanation of the complex mechanisms that drive the development of ESG/CSR reporting.

🔗 Provenance — このレコードを発見したソース

semanticscholar https://doi.org/10.5604/01.3001.0055.7846first seen 2026-06-30 05:35:07

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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。