サステナビリティ報告における保証の役割：系統的文献レビュー
The Role of Assurance in Sustainability Reports: A Systematic Literature Review (原題)
Agung Dinarjito
🤖 gxceed AI 要約
日本語
本レビューは、サステナビリティ報告の保証が企業統治の制度化されたツールへ進化したことを示す。保証は報告の質と信頼性を高め、ステークホルダーの信頼と説明責任を強化する。また、内部プロセス改善やデータ管理にも寄与する。実務者や規制当局への示唆を提供する。
English
This systematic review shows that sustainability report assurance has evolved from a symbolic practice to an institutionalized governance tool. Assurance enhances report quality and credibility, boosting stakeholder trust and accountability. It also improves internal reporting systems and data management. Practical implications for corporations, regulators, and assurance providers are discussed.
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開示基準や有報でのサステナビリティ情報開示が進む中、保証の役割は重要。本レビューは保証の実務的価値を整理し、日本企業の開示対応や監査法人のサービス開発に示唆を与える。
In the global GX context
Globally, with ISSB and CSRD mandating sustainability disclosures, assurance is becoming critical for credibility. This review synthesizes evidence on assurance benefits, informing global standards and practice. It highlights the shift toward institutionalized assurance, relevant for regulators and assurance providers.
👥 読者別の含意
🔬研究者:Provides a structured overview of assurance research, identifying trends and gaps for future study.
🏢実務担当者:Highlights how assurance can enhance report credibility and internal governance, useful for sustainability teams.
🏛政策担当者:Offers evidence on assurance's role in improving disclosure reliability, informing regulatory requirements.
📄 Abstract（原文）
The increasing focus on environmental, social, and governance (ESG) matters is compelling firms to deliver clear and reliable sustainability reports. In this context, the auditing or assurance of sustainability reports is essential for enhancing the credibility of non-financial information presented to stakeholders. This study seeks to thoroughly investigate the role and advantages of sustainability report assurance utilizing a PRISMA-based Systematic Literature Review (SLR) methodology. This analysis examined 19 esteemed scientific articles published in Scopus-indexed international journals from 2016 to 2026. The summary results demonstrate that sustainability report assurance has transitioned from a merely symbolic volunteer practice to a more institutionalized corporate governance tool. Assurance enhances the quality, authenticity, and dependability of sustainability reports, thereby bolstering stakeholder trust and corporate accountability. Moreover, assurance confers internal advantages to organizations by enhancing reporting systems, controlling sustainable data, and strengthening sustainability governance. This study enhances the sustainability assurance literature and offers practical implications for corporations, regulators, and assurance providers to foster more credible and responsible sustainability reporting practices.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.38142/jogta.v4i3.1817first seen 2026-08-23 05:28:15 · last seen 2026-09-22 05:17:20
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