THE GREEN HORIZON: THEORETICAL FRAMEWORKS, CARBON ACCOUNTING METRICS, AND OPERATIONAL PROTOCOLS FOR ENVIRONMENTAL ACCOUNTING AND GREEN AUDITING
グリーンホライズン：環境会計とグリーン監査のための理論的枠組み、炭素会計指標、運用手順 (AI 翻訳)
Nematullayev Hamidullo, Worldly Knowledge Publishing Centre
🤖 gxceed AI 要約
日本語
本論文は、GRIおよびISSBの枠組みに基づく環境会計とグリーン監査の理論的・運用的パラダイムを探求する。炭素資産評価、GHGプロトコル、環境資本化リスクモデルを評価し、外部監査人や企業の経理担当者向けの包括的な運営枠組みを提示する。これにより、グリーンウォッシュの防止、バランスシートの透明性確保、国際的な持続可能性開示への準拠を支援する。
English
This paper explores the strategic and operational paradigms of environmental accounting and green auditing within GRI and ISSB frameworks. It evaluates carbon asset valuation, the GHG Protocol, and environmental capitalized risk models, providing a comprehensive operational framework for external auditors and corporate controllers to prevent greenwashing, ensure balance sheet transparency, and comply with international sustainability disclosures.
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
日本企業にとって、SSBJ基準の策定や有報でのサステナビリティ開示義務化が進む中、GRI/ISSBに沿った本枠組みは実務対応の参考になる。特にグリーンウォッシュ防止や内部統制の強化に役立つ。
In the global GX context
The paper addresses global needs for standardized carbon accounting and green audit protocols, aligning with ISSB and GRI directives. It supports companies in meeting TCFD/ISSB disclosure requirements and enhancing credibility with investors and regulators.
👥 読者別の含意
🔬研究者:Provides a structured review of carbon accounting metrics and green auditing frameworks useful for further theoretical development.
🏢実務担当者:Offers an operational protocol for carbon asset valuation and GHG Protocol implementation, aiding corporate sustainability teams and auditors.
🏛政策担当者:Highlights the role of standardized environmental accounting in preventing greenwashing and ensuring disclosure compliance, relevant for regulatory design.
📄 Abstract（原文）
Amidst accelerating climate degradation, expanding carbon regulatory regimes, and shifting global capital flows, traditional accounting models have proven structurally inadequate to capture the true environmental externalities of corporate operations. This research paper explores the strategic and operational paradigms of Environmental Accounting and Green Auditing within the framework of the Global Reporting Initiative (GRI) and International Sustainability Standards Board (ISSB) directives. By evaluating the quantitative evaluation models of Carbon Asset Valuation, the Greenhouse Gas (GHG) Protocol, and Environmental Capitalized Risk Models, this study provides a comprehensive operational framework for external auditors and corporate controllers. Integrating rigorous carbon expenditure measurement with advanced environmental risk screening processes enables oversight bodies to prevent fraudulent greenwashing practices, maintain internal balance sheet transparency, and assure compliance with international sustainability disclosures.
🔗 Provenance — このレコードを発見したソース
- Zenodo https://zenodo.org/records/21331320first seen 2026-07-14 04:13:20
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