国際財務報告・サステナビリティ報告基準設定主体のプロファイル
The profiles of global financial and sustainability reporting standard-setters (原題)
Hugo A. Macías, Carlos Andrés Pereira
🤖 gxceed AI 要約
日本語
本論文はIASBとISSBのメンバー25名の経歴・所属・地域を分析し、両機関の構成を比較した。IASBは会計・監査・規制の専門家が中心なのに対し、ISSBはサステナビリティ経営・ESG投資・気候関連開示など幅広い経験を有する。両機関とも金融機関や基準設定機関の出身者が多いが、欧米への地理的集中と中南米・アフリカの代表性不足が確認された。
English
This study analyzes the professional backgrounds, affiliations, and geographic origins of the 25 members of the IASB and ISSB. The IASB draws mainly from accounting, auditing, and regulation, while the ISSB brings broader sustainability, ESG investing, and climate-disclosure expertise. Both boards show institutional overlaps but a geographic concentration in Europe and North America, with limited Latin American and African representation.
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
ISSB基準は日本企業のサステナビリティ開示（SSBJ・有報）に直結する。基準設定者の専門性・地域構成を理解することは、今後の基準改定や日本からの意見発信を考える上で重要。
In the global GX context
As ISSB standards become the global baseline (adopted via SSBJ in Japan, CSRD in the EU), understanding who sets them—and the dominance of European and North American perspectives—matters for assessing legitimacy, comparability, and the inclusiveness of global disclosure infrastructure.
👥 読者別の含意
🔬研究者:基準設定プロセスの社会学・ガバナンス研究として、ISSBの専門性構成と代表性の偏りを実証的に示す。
🏢実務担当者:ISSB基準の背景にある専門家構成を把握し、開示対応やロビイング戦略の参考にできる。
🏛政策担当者:ISSB/IASBの地域代表性の偏りは、日本を含む非欧米諸国の基準形成への関与の必要性を示唆する。
📄 Abstract（原文）
This study examines the composition of the International Accounting Standards Board (IASB) and the International Sustainability Standards Board (ISSB) through an analysis of the professional trajectories, institutional affiliations and geographical origins of their members. It addresses the limited attention given to the people responsible for developing international reporting standards. Using documentary analysis, the study reviews the official biographies of the 25 individuals serving on both boards in June 2026. The findings show that the IASB is primarily composed of professionals with backgrounds in accounting, auditing, financial reporting and regulation, whereas the ISSB incorporates broader experience in sustainability management, ESG investing, stewardship and climate related disclosure. Despite these differences, members of both boards have professional experience in financial institutions, standard setting bodies, international organisations, audit firms and multinational corporations, although these institutional environments are represented differently across the two boards. The analysis also identifies a geographical concentration of board members in Europe and North America, with limited representation from Latin America and Africa. The findings point to both change and continuity within the IFRS Foundation. The ISSB broadens the professional expertise represented in global reporting, while the two boards share identifiable patterns of institutional affiliation and geographical representation.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.22209/amr.v5a1.2026first seen 2026-10-16 05:06:36
- semanticscholar https://fer.uniremington.edu.co/index.php/AMR/article/download/921/926first seen 2026-10-17 05:06:00 · last seen 2026-11-06 05:14:18
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