SUSTAINABILITY REPORTING AND ESG AUDITING: EMERGING TRENDS IN CORPORATE ACCOUNTABILITY
サステナビリティ報告とESG監査：企業説明責任の新たなトレンド (AI 翻訳)
Turabekov Bekali Shavkat ugli
🤖 gxceed AI 要約
日本語
本論文は、サステナビリティ報告とESG監査の国際動向をレビューし、任意開示から義務化への移行が独立保証の重要性を高めていると指摘。デジタル技術や統合報告、基準調和が企業の説明責任を変革し、ESG情報の信頼性向上に寄与することを論じる。新興国（ウズベキスタンなど）への示唆も提供。
English
This paper reviews emerging trends in sustainability reporting and ESG auditing, highlighting the shift from voluntary to mandatory disclosure and the increased importance of independent assurance. It argues that digital technologies, integrated reporting, and harmonized standards improve corporate accountability and ESG information reliability, with implications for developing economies including Uzbekistan.
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基準の策定が進み、上場企業のサステナビリティ開示義務化が目前である。本レビューは、国際的な開示基準の調和や保証実務の動向を俯瞰しており、日本の実務担当者がグローバルなトレンドを理解する上で参考になる。
In the global GX context
With ISSB standards gaining global traction and CSRD in the EU, this review provides a useful overview of how mandatory ESG reporting and auditing are evolving. It underscores the role of assurance in building stakeholder confidence—a key issue for firms navigating multiple disclosure regimes.
👥 読者別の含意
🔬研究者:Provides a structured overview of current literature on ESG auditing and reporting trends, suitable for identifying research gaps.
🏢実務担当者:Highlights the shift toward mandatory assurance and the role of digital tools, informing corporate reporting strategy.
🏛政策担当者:Offers insights on the benefits of harmonized standards and independent auditing, relevant for regulators designing disclosure frameworks.
📄 Abstract（原文）
The growing emphasis on sustainable development has fundamentally transformed the system of corporateaccountability, making sustainability reporting and Environmental, Social, and Governance (ESG) auditing essential componentsof modern business governance. This study examines emerging trends in sustainability reporting and ESG auditing, focusingon their role in enhancing corporate transparency, stakeholder confidence, and long-term value creation. The research aims toidentify current developments in international sustainability reporting standards, analyze the evolving role of ESG assurance,and assess the challenges associated with the implementation of non-financial reporting practices. The study employscomparative, analytical, and systematic research approaches based on international regulatory frameworks, academic literature,and global corporate reporting practices. The findings indicate that the transition from voluntary sustainability disclosures tomandatory ESG reporting has significantly increased the importance of independent assurance and audit quality. Furthermore,digital technologies, integrated reporting, and harmonized sustainability standards are reshaping corporate accountability andimproving the reliability of ESG information. The study concludes that effective ESG auditing contributes to better corporategovernance, strengthens investor confidence, and supports sustainable economic development. The research findings mayserve as a theoretical and practical basis for improving ESG reporting and auditing practices in developing economies, includingUzbekistan.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.5281/zenodo.21537526first seen 2026-07-26 05:09:32
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
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。