地政学的不確実性下における持続可能な価値創造のための会計の再構築：PT PPロンドン・スマトラ・インドネシアTbkにおけるESG・デジタルイノベーション・倫理ガバナンスの統合
Rewiring Accounting for Sustainable Value Creation under Geopolitical Uncertainty: Integrating ESG, Digital Innovation, and Ethical Governance at PT PP London Sumatra Indonesia Tbk (原題)
Loso Judijanto
🤖 gxceed AI 要約
日本語
会計が事後的な財務報告を超え、持続可能な価値創造を支える情報基盤へ移行する必要性を論じた定性文献レビュー。ESG統合・デジタル化・倫理ガバナンスが地政学・規制・気候・市場の不確実性下で会計をどう変革しうるかを2020〜2026年の文献から整理する。Lonsumを埋め込み事例とし、マルチ資本測定や地政学リスク統合など6つの変革メカニズムを提示、ESG指標を資本予算・財務予測・気候シナリオと結びつける「持続可能価値会計アーキテクチャ」を提唱する。
English
A qualitative literature review arguing that accounting must evolve from retrospective financial reporting into an information architecture for sustainable value creation. Synthesizing 2020–2026 literature, it identifies six transformation mechanisms—multi-capital measurement, geopolitical-risk integration, ESG-embedded management accounting, digital traceability, ethical governance and assurance, and resilience-oriented control—illustrated through an embedded case study of PT PP London Sumatra Indonesia Tbk. The paper proposes a Sustainable Value Accounting Architecture linking ESG indicators to capital budgeting, forecasting, supplier economics, and climate scenarios.
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
SSBJ基準・有価証券報告書でのサステナビリティ開示が進む日本企業にとって、ESG情報を資本予算や財務予測に接続する「会計アーキテクチャ」の視点は、統合報告書の説得力を高める示唆となる。ただしインドネシア企業の事例であり、日本の制度文脈への直接適用には注意が必要。
In the global GX context
As ISSB/IFRS S1-S2 and CSRD push sustainability information into the core of corporate reporting, this paper's framing of ESG-embedded management accounting and assurance connects disclosure to internal capital allocation—an agenda global standard-setters are increasingly emphasizing. The palm-oil supply-chain traceability angle also speaks to CSRD-driven value-chain data requirements.
👥 読者別の含意
🔬研究者:ESG情報を管理会計・資本予算に統合する概念枠組みとして、開示と内部意思決定の接続を研究する際の参照点になる。
🏢実務担当者:ESG指標を資本予算・財務予測・サプライヤー経済性に結びつける設計のヒントを得られるが、具体的な実装手法は限定的。
🏛政策担当者:サステナビリティ開示が企業の内部管理会計や保証とどう連動すべきか、制度設計の論点整理に資する。
📄 Abstract（原文）
Accounting is increasingly required to move beyond retrospective financial reporting toward an information architecture capable of supporting sustainable value creation. This qualitative literature review examines how environmental, social, and governance (ESG) integration, digital innovation, and ethical governance can transform accounting under conditions of geopolitical, regulatory, climatic, and market uncertainty. Drawing primarily on peer-reviewed journal literature published between 2020 and 2026, the study synthesizes developments in sustainability accounting, ESG performance, integrated reporting, assurance, accounting digitalization, geopolitical risk, and sustainable palm-oil governance. PT PP London Sumatra Indonesia Tbk (Lonsum) is employed as an embedded corporate case to contextualize the conceptual synthesis. Six interdependent transformation mechanisms emerge: multi-capital value measurement, geopolitical-risk integration, ESG-embedded management accounting, digital traceability and analytics, ethical governance and assurance, and resilience-oriented strategic control. The Lonsum case demonstrates important foundations in sustainability governance, certification, supply-chain traceability, climate-risk management, renewable-energy initiatives, and external assurance. However, further value can be created by connecting ESG indicators more directly with capital budgeting, financial forecasting, supplier economics, climate scenarios, and performance management. The paper develops a Sustainable Value Accounting Architecture explaining how ESG information, digital infrastructure, governance safeguards, and managerial capabilities can jointly strengthen resilience and long-term enterprise value.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://everant.org/index.php/afmjh/article/download/3114/2243first seen 2026-10-28 05:42:28 · last seen 2026-11-06 05:45:19
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