Impact of Digital Accounting Tools on ESG (Environmental Social Governance) Reporting Accuracy and Corporate Sustainability Strategies: Moderating Role of Regulatory Environment
デジタル会計ツールがESG（環境・社会・ガバナンス）報告の正確性と企業の持続可能性戦略に与える影響：規制環境の調整役割 (AI 翻訳)
Asif Baig
🤖 gxceed AI 要約
日本語
本研究は、英国の420人の専門家を対象に調査し、デジタル会計ツールがESG報告の正確性と企業の持続可能性戦略に正の影響を与えることを示した。また、規制環境がこれらの関係を調整する役割を果たすことを明らかにした。
English
This study surveys 420 UK professionals and finds that digital accounting tools positively and significantly impact ESG reporting accuracy and corporate sustainability strategies. The regulatory environment moderates these relationships, suggesting that policy pressure amplifies the benefits of digital tools.
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
日本においてもSSBJ対応や有報へのESG情報開示が進む中、デジタル会計ツールの活用が報告精度向上に寄与する可能性を示唆する。規制環境の調整役割は、日本の金融庁や経産省の政策にも示唆を与える。
In the global GX context
For global GX, this study highlights the importance of digital infrastructure in meeting growing ESG disclosure demands under frameworks like ISSB and CSRD. The moderating role of regulation suggests that mandatory requirements can enhance the effectiveness of digital tools.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the moderating role of regulation in the effectiveness of digital accounting tools for ESG reporting.
🏢実務担当者:Indicates that investing in digital accounting can improve ESG reporting accuracy, particularly under stringent regulatory regimes.
🏛政策担当者:Suggests that regulatory pressure can enhance the benefits of digital tools for sustainability reporting, supporting mandatory disclosure policies.
📄 Abstract（原文）
Introduction: The current study examines the effect of digital accounting technologies on ESG (Environmental Social and Governance) accuracy and corporate sustainability strategies and the moderating role of the regulatory environment on the relationship. Methods: The survey is carried out on 420 professionals in UK industries and analysed by the Partial Least Squares- Structural Equation Modelling (PLS-SEM). Results: The results indicated that the use of digital accounting tools (β = 0.385, p < 0.001) has a positive and significant impact on corporate sustainability strategies. It also suggests that the ESG reporting accuracy is positively and significantly influenced by digital accounting tools (β = 0.430, p < 0.001). Regulatory environment also plays a moderating role during the connections between digital accounting tools and corporate sustainability strategies (β = 0.072, p < 0.01). It is also determined to be significant in the relation between digital accounting tools and ESG reporting accuracy (β = 0.119, p < 0.01). Conclusion: It was concluded that the use of digital accounting technologies and regulatory mechanisms are critical to improving corporate sustainability and ESG disclosure. Implications: It is worth noting by policymakers and companies that the regulatory pressure is one of the factors that affect the efficiency of digital accounting software in improving ESG disclosures that also positively impact transparency and accountability
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://ijoesi.primarkconsultancy.com/index.php/home/article/view/4/2first seen 2026-07-13 06:46:10
🔔 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。