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EUにおける透明性と持続可能な事業発展のためのツールとしての財務報告のデジタル化

Digitisation of Financial Reporting as a Tool for Transparency and Sustainable Business Development in the European Union (原題)

Y. Sheveria, O. Yoltukhovska, В. О. Ганусич, M. Yatsko, A. Shuliko

African Journal Of Applied Research📚 査読済 / ジャーナル2026-11-01#開示インフラ経営インパクト: 調達リスク対象セクター: cross_sector
DOI: 10.26437/m8346273
原典: https://doi.org/10.26437/m8346273

🤖 gxceed AI 要約

日本語

EU企業312社の2022〜2024年報告書を分析し、77.9%がInline XBRLで提出され、主要財務諸表のタグ付け率は平均86.4%だった。しかし完全に機械可読な報告書は68.7%、論理整合性が完全なものは57.2%にとどまり、形式的デジタル化と機能的透明性の乖離が示された。デジタル化水準の高い企業ほど、完全に構造化された非財務開示の割合が高いことも明らかになった。

English

Analysis of 312 EU corporate reports (2022–2024) finds 77.9% filed in Inline XBRL with 86.4% average tagging of primary statements, yet only 68.7% were fully machine-readable and 57.2% fully logically consistent—revealing a gap between formal digitisation and functional transparency. Firms with higher digitisation showed substantially better-structured non-financial disclosures.

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

EUのESEF/CSRDに基づくデジタル開示の質的課題を定量化した研究であり、日本でSSBJ基準とXBRL対応の電子開示が進む中、形式的対応と実質的な透明性の乖離を点検する示唆を与える。

In the global GX context

Directly informs the global disclosure-infrastructure debate under CSRD/ESEF and ISSB digital taxonomy work, showing that machine-readability and logical consistency—not just XBRL adoption—determine whether structured reporting actually serves investors and regulators.

👥 読者別の含意

🔬研究者:デジタル開示の形式的普及と機能的透明性の乖離を測る実証手法として参考になる。

🏢実務担当者:XBRLタグ付けの完全性・整合性を高めることが非財務開示の質向上にも連動する点を実務に活かせる。

🏛政策担当者:XBRL導入率だけでなく機械可読性・論理整合性を監督指標とする規制設計の必要性を示す。

📄 Abstract（原文）

Purpose: The study investigates the digitisation of financial reporting as a tool to increase transparency and promote sustainable business development in the context of regulatory transformation in the European Union. Design/Methodology/Approach: The methodological basis is an empirical-analytical design based on secondary data. Quantitative content analysis and technical validation covered 312 corporate financial reports for the 2022–2024 reporting years; tagging, validation errors, completeness, machine readability and logical consistency were assessed for the 243 Inline XBRL reports, and non-financial disclosures were compared across company groups by digitisation level. Research Limitation: The study is limited to EU corporate reports for 2022–2024. Findings: Of the 312 reports, 77.9% were submitted in Inline XBRL format. The average share of tagged items in the primary financial forms was 86.4%. At the same time, only 68.7% of Inline XBRL reports were fully machine-readable and 57.2% were fully logically consistent, indicating a gap between formal digitisation and functional transparency. Companies with a high level of financial reporting digitisation achieved a substantially higher share of fully structured non-financial disclosures than companies with a low level of digitisation. Practical Implication: The results can inform regulatory oversight, corporate digital reporting practices, and transparency standards in the EU. Social Implication: Improved digital reporting supports greater corporate transparency and sustainable business development. Originality/Value: The novelty lies in measuring the gap between formal digitisation and functional transparency in the same reports and in relating digitisation levels to the quality of non-financial disclosures.

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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。