The Role of Sustainability Accounting in Enhancing Corporate ESG Transparency and Long-Term Value Creation
企業のESG透明性と長期的価値創造におけるサステナビリティ会計の役割 (AI 翻訳)
Gabriela Marques, A. Aguiar
🤖 gxceed AI 要約
日本語
本論文はサステナビリティ会計がESG開示の透明性を高め、ステークホルダーの信頼を醸成し、長期的な企業価値創出に寄与するメカニズムを文献レビューにより分析。GRI、SASB、CSRDなどの規制枠組みと内部統制の重要性を指摘し、グリーンウォッシュの低減と証拠に基づく指標の強化が企業パフォーマンス向上につながると結論づけている。
English
This paper reviews the role of sustainability accounting in enhancing ESG transparency, stakeholder trust, and long-term value creation. It finds that stronger sustainability accounting capabilities lead to higher ESG scores, investor confidence, and reduced greenwashing risk. The study underscores sustainability accounting as a strategic tool for accountability and value creation.
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基準の策定や有報でのサステナビリティ情報開示義務化が進む中、本論文が示すサステナビリティ会計の内部統制強化やグリーンウォッシュ防止の枠組みは、実務上の参考になる。ただし、日本の制度特有の課題（例えば有報との整合性）には踏み込んでおらず、全般的なフレームワークとしての位置づけ。
In the global GX context
As global frameworks like ISSB, CSRD, and SEC climate rules converge, this paper provides a synthesis of how sustainability accounting underpins credible ESG disclosure. It reinforces the need for robust internal controls and evidence-based metrics, which are critical for compliance and investor trust worldwide.
👥 読者別の含意
🔬研究者:Provides a comprehensive literature review linking sustainability accounting to ESG transparency and long-term value, useful for framing future empirical studies.
🏢実務担当者:Highlights actionable practices such as strengthening internal controls and adopting standardized frameworks (GRI, SASB) to improve ESG scores and investor trust.
🏛政策担当者:Supports the design of disclosure regulations by showing that sustainability accounting reduces greenwashing and enhances market credibility.
📄 Abstract（原文）
: The worldwide focus on sustainable corporate practices has increased the need for transparent and decision-relevant environmental, social, and governance (ESG) reporting. Sustainability accounting has emerged as a crucial mechanism to meet these demands by incorporating non-financial criteria into corporate reporting frameworks. This paper examines how sustainability accounting promotes ESG transparency, enhances stakeholder trust, and contributes to long-term corporate value. The primary research questions investigate the correlation between disclosure quality and stakeholder confidence, the relationship between transparency and financial performance, and the extent to which sustainability accounting enhances the reliability and comparability of financial reports. Secondary questions consider the role of regulatory frameworks, such as the GRI, SASB, CSRD, and California SB 253/261, as well as the organizational elements that support accurate disclosures. Findings from the literature suggest that sustainability accounting strengthens internal controls, enhances evidence-based metrics, and reduces the risk of greenwashing. Firms with stronger sustainability accounting capabilities tend to achieve higher ESG scores, greater investor confidence, and superior long-term performance. This study underscores sustainability accounting as a strategic tool for value creation, accountability, and ethical corporate governance.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.25236/ajbm.2026.080105first seen 2026-05-05 23:16:34
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。