A CRITICAL EXAMINATION OF SUSTAINABILITY REPORTING AND ITS CONCEPTUAL FOUNDATIONS: A SYSTEMATIC LITERATURE REVIEW
サステナビリティ報告とその概念的基盤：系統的文献レビュー (AI 翻訳)
Arif Ayluçtarhan, İpek Türker
🤖 gxceed AI 要約
日本語
本論文は2000～2024年の査読付き実証研究を体系的にレビューし、サステナビリティ報告の5つの批判次元（測定・比較可能性不足、グリーンウォッシング、基準の断片化、保証の信頼性ギャップ、限定的な行動・環境影響）を特定する。各批判に証拠を対応づけ、政策・経営提言を提示。報告が開示義務から戦略的変革メカニズムへ進化するための制度設計条件を論じる。
English
This systematic literature review of peer-reviewed empirical studies from 2000-2024 identifies five critical dimensions of sustainability reporting: measurement deficiencies, greenwashing, standard fragmentation, assurance credibility gaps, and limited impact. It matches each critique with evidence and provides policy and managerial recommendations. The paper argues that sustainability reporting must evolve from disclosure obligation to strategic transformation mechanism.
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
本レビューは基準の断片化と規制の乖離を批判的に整理しており、SSBJ基準の任意適用が始まった日本企業にとって、国際的な報告課題と制度設計条件を理解する上で有用である。
In the global GX context
This paper provides an evidence-based critique framework of sustainability reporting, directly relevant to ongoing debates around ISSB adoption, CSRD implementation, and SEC climate rules. It offers structured recommendations for standard-setters and regulators to address greenwashing and comparability issues.
👥 読者別の含意
🔬研究者:A comprehensive framework of five critique dimensions that can guide future empirical research on sustainability reporting effectiveness.
🏢実務担当者:Highlights common pitfalls in sustainability reporting such as greenwashing and selective disclosure, with actionable recommendations for improving credibility.
🏛政策担当者:Provides evidence-based critique of current reporting regimes and recommends institutional design conditions for effective evolution of disclosure standards.
📄 Abstract（原文）
Sustainability reporting has gained increasing prominence in accounting literature as firms transcend traditional financial disclosures to incorporate environmental, social, and governance (ESG) dimensions. This paper provides a critical systematic review of the conceptual foundations, historical evolution, and empirical evidence concerning sustainability reporting. Drawing on a structured analysis of peer-reviewed empirical studies published between 2000 and 2024, the study categorizes the principal critiques identified in prior research into five coherent dimensions: (1) measurement and comparability deficiencies, (2) greenwashing and selective disclosure, (3) standard fragmentation and regulatory divergence, (4) assurance credibility gaps, and (5) limited behavioral and environmental impact. Each critique category is matched with corresponding empirical evidence and mapped onto actionable policy and managerial recommendations. The study argues that sustainability reporting must evolve from a disclosure obligation into a genuine strategic transformation mechanism and specifies the institutional design conditions under which this evolution becomes possible. The paper contributes to both the theoretical and practical dimensions of sustainability reporting by offering an evidence-based critique framework and a structured set of recommendations for standard-setters, regulators, and corporate practitioners.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.5281/zenodo.20797946first seen 2026-07-18 06:17:55 · last seen 2026-07-18 06:18:16
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