Evaluation of the Challenges of Implementing Sustainability and ESG Principles in Modern Corporate Financial Reporting
現代の企業財務報告におけるサステナビリティとESG原則導入の課題評価 (AI 翻訳)
H. Wibowo, Ismail R. Noy, Entar Sutisman
🤖 gxceed AI 要約
日本語
本論文は、企業の財務報告へのESG原則導入における課題を体系的文献レビューで分析。主な障害として報告基準の不統一、内部抵抗、リソース不足を指摘。成功にはステークホルダー関与と技術活用が重要。欧州の規制枠組みが進む一方、途上国では遅れ。
English
This systematic literature review evaluates challenges in implementing ESG principles in corporate financial reporting. Key obstacles include inconsistent standards, internal resistance, and resource limitations. Successful integration requires stakeholder engagement and advanced technology. The study notes disparities between developed and developing regions.
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基準の策定が進むが、本論文はESG報告の普遍的課題を整理しており、日本の企業が直面する可能性のある障壁を理解する参考になる。ただし、日本の制度や事例に特化した分析ではない。
In the global GX context
This paper provides a broad overview of ESG reporting challenges globally, offering insights for companies and regulators. It complements the ongoing ISSB and CSRD developments, though it lacks empirical specificity.
👥 読者別の含意
🔬研究者:Provides a synthesized overview of ESG implementation barriers and theoretical grounding in stakeholder theory.
🏢実務担当者:Highlights common pitfalls in ESG reporting and suggests strategies like stakeholder engagement and tech adoption.
🏛政策担当者:Offers a comparative perspective on regulatory frameworks, suggesting the need for adaptive policies.
📄 Abstract（原文）
Purpose: This study aims to evaluate companies' challenges in implementing ESG (Environmental, Social, and Governance) principles in modern corporate financial reporting. It seeks to address critical questions about the primary obstacles to ESG adoption and strategies to overcome them, enhancing the effectiveness and reliability of reporting practices. Research Method: A qualitative systematic literature review synthesized findings from recent academic and industry publications. This approach comprehensively examined the existing literature on ESG implementation, highlighting key challenges and potential solutions. The methodology focused on identifying patterns, comparing global practices, and linking theoretical frameworks with practical implications. Results and Discussion: The study found significant challenges, including inconsistent ESG reporting standards, internal company resistance, and limitations in human and technological resources. It revealed that successful integration requires active stakeholder engagement, continuous training, and leveraging advanced technology for effective data management. The research also highlighted discrepancies in the adoption of ESG practices between developed and developing regions, noting that more robust regulatory frameworks in places like Europe facilitate better implementation than in regions facing regulatory and resource constraints. The findings emphasized the relevance of stakeholder theory in promoting transparency and accountability and the importance of fostering a culture that supports sustainability. Implications: The study contributes to academic knowledge by expanding on existing theories and linking them to practical strategies for ESG implementation. For managers and policymakers, the research offers insights into designing adaptive frameworks and practices that cater to local and global contexts. Future research should include empirical studies to validate these findings and explore region-specific challenges for deeper practical insights.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.60079/amfr.v4i1.738first seen 2026-05-05 23:22:49
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