Harmonizing Corporate Reporting: A Narrative Review on ESG, IR, and Global Investor Perceptions
コーポレートレポーティングの調和：ESG、統合報告、グローバル投資家の認識に関するナラティブレビュー (AI 翻訳)
Sri Yanthy Yosepha
🤖 gxceed AI 要約
日本語
本ナラティブレビューは、ESG報告と統合報告（IR）が企業開示の価値関連性に与える影響を評価する。体系的な文献検索の結果、ESGとIRは情報非対称性を低減し、投資家の信頼を高めることが確認された。しかし、規制の断片化や業界ごとの慣行の違いなどの課題が残る。標準化と規制調和の必要性を強調している。
English
This narrative review evaluates the impact of ESG reporting and Integrated Reporting (IR) on the value relevance of corporate disclosures. Findings show that ESG and IR reduce information asymmetry and boost investor confidence. Challenges include regulatory fragmentation and varying industry practices. The study emphasizes the need for standardization and regulatory harmonization.
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
日本でもSSBJや有価証券報告書でのESG情報開示が進む中、本レビューはグローバルな開示調和の必要性を示しており、日本の開示実務の方向性を考える上で参考になる。
In the global GX context
This review highlights the benefits and challenges of ESG and IR frameworks, supporting the global push for reporting harmonization under initiatives like ISSB and CSRD. It underscores the importance of consistent standards for investor confidence.
👥 読者別の含意
🔬研究者:Provides a broad literature overview on ESG and IR's value relevance, useful for framing future studies.
🏢実務担当者:Offers insights into how ESG and IR can enhance investor trust and the need for standardized reporting.
🏛政策担当者:Emphasizes regulatory harmonization and digital transformation as critical enablers for effective non-financial disclosure.
📄 Abstract（原文）
The growing importance of non-financial disclosure in enhancing corporate transparency and investor trust has led to significant interest in ESG and Integrated Reporting (IR) frameworks. This narrative review aims to evaluate the extent to which ESG reporting, IR, stakeholder engagement, and global reporting standards impact the value relevance of corporate disclosures. Literature was sourced from Scopus, Web of Science, and Google Scholar, using systematic keyword combinations and inclusion criteria focused on peer-reviewed studies related to financial reporting, value relevance, and investor decision-making. Findings confirm that ESG and IR significantly increase investor confi dence by reducing information asymmetry, providing a more holistic understanding of corporate performance, and aligning long-term sustainability with financial outcomes. Stakeholder engagement and the use of global standards like IFRS and GRI further support consistency and comparability of disclosures across regions. However, challenges such as regulatory fragmentation, varying industry practices, and disparities in technological capacity hinder universal adoption. The study highlights the necessity for regulatory harmonization, increased financial literacy, and digital transformation as critical enablers for effective value communication. It calls for future research to deepen understanding of sectoral variations and technological integration in ESG monitoring. The review ultimately emphasizes the need for inclusive, standardized, and transparent reporting to strengthen global investor confidence and sustainable economic growth.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.61194/ijat.v3i2.713first seen 2026-05-05 19:08:26
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。