Susteineriシステムに基づくサステナビリティ報告書開示の改善：ESGアナリストおよび戦略的リーダーとしての会計士
IMPROVING SUSTAINABILITY REPORT DISCLOSURE BASED ON SUSTEINERI SYSTEM: ACCOUNTANTS AS ESG ANALYSTS AND STRATEGIC LEADERS (原題)
Archie Nathanael Mulyawan, Nataniella Eva Kezia, Verena Jesslyn Utama, Irene Ruth Amanda Panjaitan
🤖 gxceed AI 要約
日本語
本研究は、IoTとAI技術を統合したSusteineriシステムを用いて、会計士がESGアナリストおよび戦略的リーダーとしてサステナビリティ報告の透明性を高める役割を質的手法で分析する。リアルタイムデータ収集により、炭素排出、水使用、廃棄物管理、従業員満足度のモニタリングが可能となり、SDGs達成とコスト効率に寄与する。
English
This qualitative study examines how accountants, as ESG analysts and strategic leaders, enhance sustainability report transparency using the Susteineri system integrating IoT and AI. Real-time data collection enables monitoring of carbon emissions, water usage, waste, and employee satisfaction, contributing to SDGs and cost efficiency.
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開示義務化が迫る中、IoT/AIを活用したデータ収集と会計士の役割拡大は、有報や統合報告書での非財務情報の信頼性向上に示唆を与える。特に中小企業の開示負担軽減に資する可能性がある。
In the global GX context
Globally, this study aligns with ISSB and CSRD trends emphasizing technology-enabled sustainability reporting. It highlights the evolving role of accountants in assurance and strategic decision-making, relevant for firms adopting digital tools for ESG disclosure.
👥 読者別の含意
🔬研究者:Provides a framework for integrating IoT/AI in sustainability reporting and redefining accountant roles.
🏢実務担当者:Offers practical examples of using IoT/AI for cost-efficient ESG data collection and reporting.
🏛政策担当者:Suggests policy support for technology adoption in SME sustainability reporting.
📄 Abstract（原文）
The industrial world continues to face an emphasis on social and environmental responsibility, where the role of accountants as ESG Analysts and Strategic Leaders is crucial for enhancing the transparency of technology-based sustainability reports. This research uses qualitative methods, with data collected through interviews and open-ended questionnaires, to support data exploration and help achieve sustainability through the integration of IoT and AI technology, maximizing the role of accountants, especially in monitoring carbon emissions, water usage, waste management, and employee happiness. The research results show that IoT technology enables the collection of accurate real-time data, supports early detection and mitigation of environmental risks, and provides in-depth analysis for strategic recommendations. Adopting this technology helps companies achieve the Sustainable Development Goals (SDGs) 2030, particularly by reducing carbon footprints and improving energy efficiency. Concrete examples include the use of LED lighting and efficient temperature control in the office, which reduce the carbon footprint and achieve cost efficiency. Accountants identify areas of water usage that can be optimized and recommend the installation of water-saving equipment or water recycling systems to reduce operational costs. The integration of the Susteineri System enhances employee satisfaction and productivity by creating a healthier and more productive work environment, thereby increasing employee loyalty. This research shows that the role of accountants has evolved in strategic analysts who contribute to the sustainability and profitability of the company. Therefore, the adoption of advanced technology in business operations is crucial to support sustainability and cost efficiency, as well as to underscore the vital role of accountants in leading sustainability initiatives.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.5281/zenodo.22156171first seen 2026-08-31 04:58:26 · last seen 2026-08-31 04:58:28
🔔 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。