The Influence of Corporate Governance on the Quality of Accounting Information and Sustainability Practices
Jefferson Palácio de Oliveira, Lucas Mendonça dos Santos, Lucimara Aparecida da Silva Pereira, Marcelo da Silva Neto, Pricila Caroline Do Nascimento, Rafael Soares Cardoso, Romara Holanda Lima, Simone aparecida Guimarães Costa Nascimento, Amarildo Jesus Teles Contreiras
🤖 gxceed AI 要約
日本語
本稿は、ESG実践を志向する組織において、コーポレート・ガバナンスが会計情報の質と持続可能性報告の信頼性に与える影響をレビューする。独立した取締役会や効果的な監査など、強固なガバナンス構造がグリーンウォッシュのリスクを低減し、ESG報告の正当性を高めることを示す。
English
This integrative review examines how corporate governance mechanisms (independent boards, audits, compliance) influence accounting information quality and sustainability disclosure credibility. It finds that strong governance reduces greenwashing risks and enhances ESG reporting legitimacy across institutional contexts.
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
日本でもSSBJ基準や有報でのESG情報開示が進む中、ガバナンスと開示品質の関係は実務上重要。本稿は制度的な枠組みの重要性を理論的に整理しており、日本企業の開示体制強化に示唆を与える。
In the global GX context
As ISSB and CSRD push for rigorous sustainability disclosure, this paper reinforces that governance quality is a prerequisite for credible reporting. It highlights the role of board independence and audits in mitigating greenwashing—a key concern for global regulators.
👥 読者別の含意
🔬研究者:Provides a concise theoretical framework linking governance to ESG disclosure quality, useful for hypothesis development.
🏢実務担当者:Underscores the need for independent boards and robust audit functions to ensure sustainability report credibility.
🏛政策担当者:Supports regulatory emphasis on governance requirements within disclosure frameworks (e.g., ISSB, CSRD).
📄 Abstract（原文）
This article analyzes the role of corporate governance as a determining factor of the quality of accounting information in organizational environments guided by ESG practices, considering the institutional effects of transparency, disclosure, and accountability. The objective is to understand how corporate governance influences the integrity and usefulness of sustainable accounting reporting in different institutional contexts, as proposed in the title of the study. To this end, an integrative literature review was adopted based on 10 scientific articles extracted from the Web of Science database, selected by crossing the descriptors “Corporate Governance”, “Accounting Information Quality”, “Sustainability Disclosure” and “Accountability”. The results indicate that solid governance structures, independent boards, effective audits, and compliance mechanisms are essential to ensure informational credibility, mitigate greenwashing risks, and promote the legitimacy of ESG reporting. It is concluded that institutionalized governance is a transversal axis between sustainability, reputation, and accounting quality, being essential to align market value and social responsibility.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.54536/ajfti.v4i1.5618first seen 2026-05-14 22:18:32
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