Green Accounting Practices: A Study on Corporate Environmental Accounting and Sustainability Reporting
グリーンアカウンティング実践：企業の環境会計とサステナビリティ報告に関する研究 (AI 翻訳)
Sreelakshmi Mohanachandran
🤖 gxceed AI 要約
日本語
本論文は、企業におけるグリーンアカウンティング（環境会計）の採用状況、促進要因・障壁、および持続可能性と財務パフォーマンスとの関係を調査するものである。定量的手法を用いて、財務専門家やサステナビリティ担当者からのアンケートデータを分析する。結果は、透明性や資源利用の改善に寄与する可能性を示唆する。
English
This paper investigates the adoption of green accounting practices across organizations, examining drivers, barriers, and links to sustainability and financial performance. Using a quantitative survey of finance and sustainability professionals, it identifies current adoption levels and common challenges. Findings aim to support transparency and resource efficiency.
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基準の策定や有価証券報告書でのサステナビリティ情報開示が進んでおり、本論文のように環境会計実践を体系的に調査する研究は、企業の開示対応や内部統制の整備に示唆を与える。
In the global GX context
With ISSB and CSRD driving global sustainability disclosure standards, this survey-based study on green accounting practices provides insight into adoption barriers and best practices that can inform corporate implementation strategies.
👥 読者別の含意
🔬研究者:Provides a baseline survey on green accounting adoption, useful for comparative studies or longitudinal analysis.
🏢実務担当者:Offers insights on common barriers and potential benefits of integrating green accounting into corporate reporting processes.
🏛政策担当者:Highlights factors that encourage or hinder green accounting adoption, informing regulatory design and support measures.
📄 Abstract（原文）
Green Accounting has become an important part of responsible business management as organizations face growing pressure to balance economic growth with environmental responsibility. This study examines how Green Accounting practices are being adopted across organizations, the factors that encourage or limit their use, and the ways these practices relate to sustainability and financial performance. A quantitative research design is proposed, using data collected from finance professionals, sustainability officers, and senior executives through a structured questionnaire, supported by information from annual reports, sustainability reports, government publications, and research literature. The analysis applies statistical techniques such as correlation, regression, ANOVA, chi square, and reliability testing to examine the relationships among Green Accounting, organizational sustainability, and financial results. The study also considers the influence of firm size and industry type while identifying practical challenges faced during implementation. The expected outcomes include a clearer understanding of current adoption levels, common barriers, and the potential value of Green Accounting in improving transparency, resource use, and long term business performance. The findings are intended to support organizations, policymakers, investors, and researchers in strengthening sustainable accounting practices.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.21275/sr26704120825first seen 2026-07-18 06:15:57
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