DOES IFRS S1/S2 ENHANCE ESG DISCLOSURE QUALITYAND INVESTOR CONFIDENCE? A CONCEPTUAL SYNTHESIS
IFRS S1/S2はESG開示の質と投資家の信頼を高めるか？概念的な統合 (AI 翻訳)
Peter Okoye, Fadzlina Mohd Fahmi, Mazurina Mohd Ali
🤖 gxceed AI 要約
日本語
本研究は、IFRS S1/S2がESG開示の質と投資家の信頼を高めるメカニズムを概念的に統合した。44本の査読論文を系統的にレビューし、比較可能性、可読性、保証が主要な経路であることを示した。規制執行や業種感受性などの文脈的要因を考慮したモデルと4つの命題を提示し、今後の実証研究の枠組みを提供する。
English
This study conceptually synthesizes how IFRS S1/S2 can enhance ESG disclosure quality and investor confidence. A systematic review of 44 peer-reviewed articles (2021–2025) identifies comparability, readability, and assurance as key mechanisms. A mechanism-based model and four propositions are developed, highlighting contextual factors like regulatory enforcement and industry sensitivity, providing a structured agenda for future empirical research.
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
IFRS S1/S2はSSBJ基準の基盤であり、日本企業の有報・統合報告書におけるESG開示の質向上に直結する。本稿は、比較可能性・可読性・保証という具体的な改善経路を示しており、日本の開示実務や投資家対応に示唆を与える。
In the global GX context
IFRS S1/S2 are the emerging global baseline for sustainability disclosure, influencing ISSB, CSRD, and SEC rules. This paper provides a conceptual framework linking disclosure quality to investor confidence, relevant for global standard-setters and regulators seeking to enhance market trust.
👥 読者別の含意
🔬研究者:Provides a mechanism-based model and propositions for empirical testing of IFRS S1/S2 effects on disclosure quality and investor confidence.
🏢実務担当者:Highlights comparability, readability, and assurance as levers to improve ESG reports and build investor trust under IFRS S1/S2.
🏛政策担当者:Offers a structured understanding of how IFRS S1/S2 can enhance market confidence, informing regulatory design and enforcement strategies.
📄 Abstract（原文）
Weak comparability, limited credibility, and low decision-usefulness of ESG disclosures continue to undermine investor confidence despite rapid global growth in sustainability reporting. As IFRS S1 and IFRS S2 become the emerging global baseline for sustainability standards, there remains limited conceptual understanding of how these standards can enhance ESG reporting quality and market trust. This study conducts a systematic conceptual synthesis of 44 peer-reviewed articles (2021–July 2025) using SPAR-4-SLR and PRISMA frameworks to explain the mechanisms through which IFRS S1/S2 adoption improves ESG quality. The review shows that comparability, readability, and assurance serve as key channels to strengthen completeness, interpretive clarity, and credibility of sustainability reports, thereby increasing investor confidence. A mechanism-based model and four propositions are developed, highlighting contextual influences such as regulatory enforcement and industry sensitivity, and offering a structured agenda for future empirical research.
🔗 Provenance — このレコードを発見したソース
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。