ESG as a Field of Power: The Relationship Between Strategic Management and Accounting Practices
ESGを力の場として：戦略経営と会計実践の関係 (AI 翻訳)
Adrian Eka Darma Serang
🤖 gxceed AI 要約
日本語
本研究は、ESGを力の場として捉え、経営戦略の意思決定が会計実践を通じてどのように組織の正当性を構築するかを考察する。質的解釈ケーススタディにより、トップマネジメントで形成されたESGアジェンダが会計指標や開示ナラティブで具現化されるプロセスを明らかにした。会計は報告手段であると同時に情報の力の道具として機能し、ESGパフォーマンスの選択的表現を可能にする。
English
This study examines ESG as a field of power, exploring how strategic management decisions are translated and represented through accounting practices to construct organizational legitimacy. Using a qualitative interpretive case study, it reveals that ESG agendas shaped at top management are operationalized through accounting metrics and disclosure narratives. Accounting serves not only as a reporting mechanism but also as an instrument of informational power, enabling selective representation of ESG performance.
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や有価証券報告書でのESG情報開示が進む中、経営戦略と会計実践の関係性を読み解く本稿は、国内企業の開示実務に示唆を与える。特に、トップマネジメントの意図が会計数値に反映されるプロセスを理解する上で有用。
In the global GX context
This paper highlights the interplay between strategic management and accounting in ESG, contributing to global debates on IFRS S and GRI implementation. It underscores the co-construction of ESG legitimacy through managerial authority and accounting representation, offering insights for practitioners navigating disclosure frameworks.
👥 読者別の含意
🔬研究者:Examines the relational dynamics between strategic management and accounting in ESG legitimacy, offering a theoretical lens for future studies.
🏢実務担当者:Shows how ESG agendas shaped at top management are operationalized through accounting metrics, useful for aligning strategy with disclosure.
🏛政策担当者:Reveals the informational power of accounting in ESG representation, relevant for standard-setting and regulatory oversight.
📄 Abstract（原文）
This study examines ESG as a field of power where strategic management decisions are translated and represented through accounting practices to construct organizational legitimacy. ESG has evolved from a reputational reporting tool into a strategic mechanism through which firms negotiate trust, authority, and long term value in response to investor, regulatory, and societal pressures. A qualitative interpretive case study design was employed using semi structured interviews with executives and accounting managers, alongside document analysis of ESG reports, annual reports, and internal strategic policies prepared under GRI and IFRS S frameworks. The findings reveal that ESG agendas are first shaped at the top management and board level through strategic priorities, risk governance, and investment decisions. These agendas are then operationalized through accounting metrics, KPIs, and disclosure narratives that define what is measurable and visible to stakeholders. The study shows that accounting serves not only as a reporting mechanism but also as an instrument of informational power, enabling selective representation of ESG performance. The results confirm that ESG legitimacy is co constructed through the interaction between managerial authority and accounting representation. This research concludes that understanding ESG requires examining the relational dynamics between strategic management and accounting practices rather than viewing ESG solely as a compliance or sustainability framework
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.61942/oikonomia.v3i2.545first seen 2026-05-14 22:21:12
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