Forensic Audit: The Integrity Backbone of Sustainability Disclosure
フォレンジック監査：サステナビリティ開示の完全性の基盤 (AI 翻訳)
Widyaningsih Azizah,, Handayani,, Sartono,, Faisal Umri Nasution,, Winda Wulandari,, Dwi Prastowo Darminto,
🤖 gxceed AI 要約
日本語
本研究は、フォレンジック監査、デジタルフォレンジック、コーポレートガバナンスがサステナビリティ開示の完全性と品質を強化する役割を体系的にレビューする。22のScopus論文を分析し、フォレンジック監査が不正検出やグリーンウォッシング防止に有効であること、デジタルフォレンジック技術がESG検証の信頼性を高めることを示した。独立した監査委員会とIFRS S2などの規制が開示の一貫性を強化する。最終的に、フォレンジックベースのサステナビリティ監査モデル（FBSAM）を提案する。
English
This study systematically reviews the role of forensic audit, digital forensics, and corporate governance in strengthening sustainability disclosure integrity. Analyzing 22 Scopus articles, it finds forensic audits effective for fraud detection and greenwashing prevention, while digital forensics enhances ESG verification reliability. Independent audit committees and regulations like IFRS S2 improve reporting consistency. The study proposes a Forensic-Based Sustainability Audit Model (FBSAM) integrating these elements.
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基準の適用が迫る中、開示の信頼性確保が重要課題。本論文のフォレンジック監査とデジタルフォレンジックの活用は、有報や統合報告書における非財務データの検証に示唆を与える。グリーンウォッシング防止策としても有用。
In the global GX context
Globally, with ISSB standards and CSRD requiring robust assurance, this paper's forensic audit model offers a practical framework to enhance credibility of ESG disclosures. It addresses greenwashing risks and aligns with the growing demand for forensic-level verification in sustainability reporting.
👥 読者別の含意
🔬研究者:Provides a conceptual model (FBSAM) integrating forensic audit, digital forensics, and governance for sustainability assurance, offering a foundation for empirical testing.
🏢実務担当者:Corporate sustainability teams can use the FBSAM framework to design internal controls and audit processes that strengthen the integrity of ESG data and prevent greenwashing.
🏛政策担当者:Regulators can consider incorporating forensic audit requirements into sustainability disclosure standards to enhance accountability and reduce symbolic reporting.
📄 Abstract（原文）
This study aims to systematically review the role of forensic audit, digital forensic support, and corporate governance in strengthening the integrity and quality of sustainability disclosures. Using the Systematic Literature Review (SLR) method of 22 Scopus indexed articles for the 2018–2025 period, this study groups the findings into four main themes: (1) forensic audits and the quality of investigative audits, (2) the role of digital forensics in sustainability audits, (3) contribution audit committee on ESG transparency, as well as (4) the influence of regulations on the consistency of sustainability reporting. The study results show that forensic audits act as a pillar of integrity in sustainability disclosures, with the main function of detecting fraud, testing the authenticity of non-financial data, and preventing greenwashing practices. Meanwhile, digital forensic technology support has been proven to increase the effectiveness of audits and the reliability of ESG verification. An independent and gender diverse audit committee strengthens transparency, while the implementation of IFRS S2 and ESG regulations plays a role in suppressing symbolic disclosure practices and strengthening reporting accountability. This study produces a conceptual model of the Forensic-Based Sustainability Audit Model (FBSAM) which integrates forensic audit, digital technology, governance, and sustainability regulations to build corporate accountability in the era of ESG reporting. FBSAM can become the basis for developing credible and forensic evidence-based sustainability assurance practices.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.47191/ijsshr/v8-i10-65first seen 2026-05-05 19:08:08
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。