The Role of Accounting in Corporate Social Responsibility and ESG Disclosure
企業の社会的責任とESG開示における会計の役割 (AI 翻訳)
Eka Septariana Puspa, null Surya Anugrah, null Windy Permata Suyono, null Rochma Sudiati, null Septi Nurmalita
🤖 gxceed AI 要約
日本語
本研究は、CSRおよびESG開示における会計の重要性を検討。ESG指標を会計フレームワークに統合することで透明性と信頼性を向上させる課題と機会を特定。混合手法を用いて主要企業のケーススタディと会計専門家の調査を実施。標準化されたESG報告フレームワークの必要性を強調し、会計士の役割の進化を示す。
English
This study examines the critical role of accounting in enhancing the transparency and reliability of CSR and ESG disclosures. It identifies challenges and opportunities in integrating ESG metrics into accounting frameworks through case studies and surveys. The findings emphasize the need for standardized ESG reporting frameworks and highlight the evolving role of accountants in promoting corporate sustainability.
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基準の開発が進んでおり、本論文はESG開示の会計的側面を理解する上で参考になる。ただし、日本の具体的な制度には直接触れていない。
In the global GX context
This paper contributes to the global debate on ESG disclosure standardization, relevant to frameworks like ISSB and CSRD. It underscores the need for accounting integration in sustainability reporting.
👥 読者別の含意
🔬研究者:Researchers can gain insights into the intersection of accounting and ESG disclosure, including methodological approaches and challenges.
🏢実務担当者:Practitioners can learn best practices for improving ESG disclosure quality through accounting integration.
🏛政策担当者:Policymakers may find support for standardized ESG reporting frameworks and the role of accounting in ensuring reliability.
📄 Abstract（原文）
Corporate Social Responsibility (CSR) and Environmental, Social, and Governance (ESG) disclosures have gained increasing prominence in contemporary business practices. This study examines the critical role of accounting in enhancing the transparency, accuracy, and reliability of CSR and ESG disclosures. By integrating ESG metrics into accounting frameworks, this research identifies key challenges and opportunities in accounting for CSR-related activities. Utilizing a mixed-methods approach, including case studies of leading corporations and surveys of accounting professionals, this study explores the impact of ESG disclosures on stakeholder trust and corporate reputation. The findings emphasize the necessity for standardized ESG reporting frameworks and highlight the evolving role of accountants in promoting corporate sustainability. This study also provides best practices for accounting professionals to improve ESG disclosure quality, thereby strengthening corporate accountability and long-term value creation.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.35706/acc.v10i1.13223first seen 2026-05-05 19:08:21
🔔 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。