RELATÓRIOS DE SUSTENTABILIDADE E CONTABILIDADE: ESG NAS ORGANIZAÇÕES
サステナビリティ報告書と会計：組織におけるESG (AI 翻訳)
Rita de Cássia Fonseca, Beatriz de Farias
🤖 gxceed AI 要約
日本語
本論文は、サステナビリティ報告書がESG原則を企業経営に統合する戦略的役割を分析し、透明性の高い報告がステークホルダーの信頼と企業パフォーマンスを向上させることを示す。しかし、グローバルな標準化の欠如が課題であり、IFRS S1およびS2の採用が推奨される。
English
This study analyzes the strategic role of sustainability reports in integrating ESG principles into corporate management. It finds that transparent reports improve stakeholder trust and performance, but identifies lack of global standardization as a key challenge, recommending adoption of IFRS S1 and S2.
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
本論文はサステナビリティ報告の一般的なレビューであり、日本のSSBJ基準や有報との直接的な関連は薄い。ただし、IFRS S1/S2への言及は、日本企業が国際基準を参照する際の参考となる。
In the global GX context
This paper contributes to the global debate on ESG reporting standardization, emphasizing IFRS S1 and S2. It underscores the importance of transparent reporting for stakeholder confidence, relevant for frameworks like ISSB and CSRD.
👥 読者別の含意
🔬研究者:Provides a literature review on sustainability reporting evolution and ESG integration, useful for understanding current disclosure practices.
🏢実務担当者:Highlights benefits of transparent ESG reporting and the need for standardized frameworks, guiding corporate reporting strategies.
🏛政策担当者:Reinforces the call for global standardization and adoption of IFRS S1 and S2 to enhance comparability.
📄 Abstract（原文）
ABSTRACT This study analyzes the strategic contribution of sustainability reports to the integration of Environmental, Social, and Governance (ESG) principles into corporate management and their alignment with the 2030 Agenda’s Sustainable Development Goals (SDGs). It discusses the historical evolution of sustainability reporting, identifies the main indicators used, and examines the relationship between the transparency of these documents and the sustainable performance of companies. The methodology adopted was qualitative and exploratory, based on a literature review and documentary analysis of scientific articles, corporate reports, and institutional publications. Data were collected between 2019 and 2025 from databases such as Google Scholar and SciELO, focusing on ESG, SDGs, and sustainable accounting. The results show the progressive institutionalization of sustainability reports as strategic communication and management tools. Companies with more transparent reports tend to gain greater stakeholder confidence, strengthen their reputation, and improve overall performance. However, the research reiterates that the lack of global standardization in the disclosure of ESG information remains a challenge. The main limitation lies in the exclusive use of secondary sources. The adoption of international standards such as IFRS S1 and S2 and investment in the training of accounting professionals are recommended. It is implied that transparent reports promote corporate accountability, foster more inclusive and responsible management practices, and strengthen social engagement in favor of sustainable development. This article contributes to the debate on the strategic role of accounting in ESG integration and in strengthening responsible governance, highlighting the connection between transparent reporting and the advancement of the 2030 Agenda. KEYWORDS: Sustainability Reports, SDGs, ESG, Sustainable Accounting.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.69849/revistaft/dt10202511251450first seen 2026-05-05 19:08:29
🔔 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。