Association between internal control and sustainability reporting: A systematic exploratory literature review
内部統制とサステナビリティ報告の関連：探索的系統的文献レビュー (AI 翻訳)
Yasmine AZZAMI, Rajaa Amzile
🤖 gxceed AI 要約
日本語
本論文は、内部統制がサステナビリティ報告の質に与える影響を検討した文献をPRISMA法で系統的にレビューし、16件の研究を分析した。結果、15件で内部統制と報告の質に正の相関が確認され、特にアジアや汚染産業での研究が中心であることが示された。今後の研究の基盤を提供し、国際的なサステナビリティ改革の文脈で内部統制の重要性を強調している。
English
This paper systematically reviews literature on the impact of internal control on sustainability reporting quality using the PRISMA method, analyzing 16 studies. It finds a positive correlation in 15 studies, with research concentrated in Asia and polluting sectors. It provides a foundation for future research and highlights the growing importance of internal control in the context of international sustainability reforms.
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
日本ではSSBJ開示基準の適用が迫る中、内部統制とサステナビリティ報告の質の関連は、有報や統合報告書の信頼性向上に直結する。本レビューは、日本企業が内部統制を強化する根拠を提供し、今後の実証研究の方向性を示す。
In the global GX context
Globally, with ISSB and CSRD raising the bar for sustainability disclosure, this review underscores the role of internal control in ensuring report reliability. It offers a synthesis that can inform corporate governance practices and regulatory expectations, though it notes the need for more diverse geographical and sectoral research.
👥 読者別の含意
🔬研究者:Provides a structured overview of the internal control-sustainability reporting nexus, identifying research gaps and future directions.
🏢実務担当者:Highlights the importance of robust internal control systems for credible sustainability reporting, useful for disclosure teams.
🏛政策担当者:Suggests that strengthening internal control requirements could enhance sustainability reporting quality, relevant for regulators.
📄 Abstract（原文）
Although many studies have separately explored sustainability reporting and its determinants, as well as internal control, the analysis of the emerging relationship between these two areas remains a relatively new field of research. Against this background, this article aims to identify and group together the relevant literature that has studied the impact of internal control on the quality of sustainability reporting. It then proposes a thematic analysis of the selected articles in order to highlight gaps in current research and future prospects in this field. To achieve this objective, an exploratory systematic review of the literature was carried out using the PRISMA method, starting from an initial identification of 332 documents and resulting in an in-depth analysis of the final 16 articles. The results show a positive correlation between internal control and sustainability reporting, a finding observed in 15 out of the 16 selected studies, mainly demonstrated through quantitative analyses. However, research in this area is still in its infancy. It is characterized by a limited number of studies, a geographical focus on Asia, and a dominance of analyses in polluting sectors. This systematic review provides a solid foundation for future research and highlights the growing importance of internal control in improving the quality and reliability of sustainability reporting, a key issue in the current context characterized by international sustainability reforms.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.5281/zenodo.21535694first seen 2026-08-03 04:54:54 · last seen 2026-08-03 04:54:56
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