会計プロセスのデジタル化を背景としたサステナビリティ報告の理論的アプローチの進化

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:サステナビリティ報告理論の系譜とデジタル統合段階を整理する枠組みとして参照できる。

🏢実務担当者:ERP・XBRL・AIを活用した財務・非財務データ統合の報告プロセス設計の方向性を示す。

🏛政策担当者:デジタルタクソノミーやXBRLを前提とした開示制度設計の理論的根拠として留意に値する。

Introduction. The digitalization of the economy, the development of international regulation of corporate reporting, and the growing information needs of stakeholders are driving the transformation of approaches to sustainability reporting. These developments necessitate a reconsideration of its theoretical foundations, its place among related forms of corporate reporting, and the role of digital technologies in the process of generating reporting information. Problem Statement. Despite the considerable body of research devoted to non-financial reporting, ESG reporting, integrated reporting, and sustainability reporting, the evolution of theoretical approaches to sustainability reporting, their interrelationships, and the impact of the digitalization of accounting processes on their development remain insufficiently systematized. The purpose of the article is to systematize the evolution of theoretical approaches to sustainability reporting, determine the role of related forms of corporate reporting in its development, and substantiate the digital integration approach as the current stage in the evolution of the sustainability reporting process. Methods. The methodological framework of the study is based on historical-logical, systems, comparative, and structural-logical approaches. The information base comprises international standards and conceptual documents in the field of corporate reporting (GRI, CSRD, ESRS, IFRS S1, and IFRS S2), as well as scholarly publications by Ukrainian and international researchers addressing the development of sustainability reporting and the digitalization of accounting processes. Results. The study clarifies the place of sustainability reporting among related forms of corporate reporting and identifies their contribution to its development. An original periodization of the evolution of theoretical approaches is proposed, encompassing eight interrelated stages: financial and accounting prerequisites, the socio-environmental approach, the stakeholder approach, the corporate social responsibility approach, the sustainability reporting approach, the information integration approach, the regulatory and standardization approach, and the digital integration approach. It is established that the evolution of these approaches has been accompanied by a gradual expansion of the scope of corporate reporting, the range of information users, approaches to materiality assessment, and the functional purpose of reporting. The study substantiates that the current stage is characterized by the transition to the digital integration approach, which provides for the integration of financial and non-financial data within a unified digital information environment of the enterprise through the application of ERP systems, Big Data technologies, artificial intelligence, XBRL, and digital taxonomies. Conclusions. The findings demonstrate that the development of sustainability reporting should be viewed as a consistent evolution of interrelated theoretical approaches reflecting the expansion of the scope of corporate reporting, the transformation of materiality concepts, changes in the range of information users, and the evolving functions of reporting. It is substantiated that the current stage of this evolution is characterized by the transition to the digital integration approach, which transforms the reporting process through the integration of financial and non-financial data within a unified digital information environment of the enterprise. It is proposed to distinguish sustainability reporting as a system of interconnected disclosures from the process of its preparation, which should be considered an integral component of the enterprise's digital accounting and analytical system.

• semanticscholar https://doi.org/10.33763/finukr2026.07.088first seen 2026-09-12 05:26:50 · last seen 2026-09-22 05:00:30