Peran Sustainability Accounting dalam Meningkatkan Transparansi dan Kinerja Keberlanjutan Perusahaan
Veronica Tania Manirili, Giska Audia Fatima Ina, Janete Firdaus Adele Djawa, Y. P. Lian
🤖 gxceed AI 要約
日本語
本論文は、GRIやISSBなどのサステナビリティ会計フレームワークが企業の透明性と持続可能性パフォーマンスをどのように向上させるかを、文献レビューにより分析。ESG情報の構造化と比較可能性が利害関係者の評価を改善し、資源効率や排出管理などの業績向上に寄与することを示す。
English
This qualitative literature review examines how sustainability accounting frameworks (GRI, ISSB) enhance transparency and sustainability performance. It finds that structured ESG disclosures improve stakeholder assessment and help firms evaluate resource efficiency, emissions control, employee welfare, and governance, thereby supporting long-term 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
日本のSSBJや有価証券報告書におけるサステナビリティ開示基準の導入が進む中、本レビューは会計的視点からのフレームワーク整備の重要性を再確認させる。実務者が統一的な開示基準の採用を検討する際の基礎資料となる。
In the global GX context
As global disclosure frameworks (ISSB, CSRD, SEC) converge, this study reinforces the strategic role of sustainability accounting beyond reporting. It provides a conceptual foundation for practitioners and policymakers seeking to improve transparency and accountability in corporate sustainability disclosures.
👥 読者別の含意
🔬研究者:Highlights research gaps in sustainability accounting literature and suggests qualitative approaches to integrate disjointed components.
🏢実務担当者:Offers rationale for adopting structured sustainability reporting frameworks like GRI/ISSB to improve transparency and performance.
🏛政策担当者:Supports the push for mandatory sustainability disclosure standards by demonstrating their value in enhancing corporate accountability.
📄 Abstract（原文）
Growing pressure from stakeholders and global sustainability challenges has increased the demand for transparent and reliable non-financial disclosures. Although sustainability accounting frameworks such as GRI and ISSB have expanded rapidly, many companies still face inconsistencies in the quality and use of sustainability information. This study aims to explain how sustainability accounting can enhance corporate transparency and sustainability performance, while addressing the gap in previous literature that often discusses these components separately. Using a qualitative library research method, this study analyzes books, journal articles, and official sustainability reporting standards published within the last decade. Content analysis was applied to identify recurring themes related to the role, relevance, and impact of sustainability accounting in organizational practices. The findings show that sustainability accounting strengthens transparency by providing structured and comparable ESG disclosures, enabling stakeholders to assess environmental and social impacts more accurately. The study also finds that sustainability accounting contributes to improved sustainability performance by helping companies evaluate resource efficiency, emissions control, employee welfare, and governance quality. These insights demonstrate that sustainability accounting functions not only as a reporting tool but also as a strategic managerial instrument that supports long-term value creation. The study highlights the urgent need for companies to adopt consistent sustainability reporting frameworks to ensure accountability and maintain legitimacy in an increasingly sustainability-oriented business environment.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.37481/sjr.v9i1.1330first seen 2026-05-15 18:45:19
🔔 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。