Corporate Sustainability Reporting and Environmental Auditing: A Critical Review in the Indian Context
企業のサステナビリティ報告と環境監査：インドの文脈における批判的レビュー (AI 翻訳)
Kamble, Riteeka Rajeshwar, Takalkar, Shivaji Dhondiba
🤖 gxceed AI 要約
日本語
本論文はインドにおける環境監査と企業のサステナビリティ報告（CSR）の関係を批判的に検討する。環境監査が透明性と説明責任を向上させる一方、統一性や第三者検証に課題があることを指摘。国際基準との整合性強化がインドのESGパフォーマンス向上に寄与すると結論づける。
English
This paper critically examines the relationship between environmental auditing and corporate sustainability reporting in India. It finds that while environmental auditing has improved compliance and disclosure, gaps remain in uniformity, independent verification, and stakeholder engagement. Aligning audit practices with international sustainability norms can enhance India's overall ESG performance.
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
本論文はインドに焦点を当てているが、日本のGX実務者にとっては、新興国での環境監査と開示の連携事例として参考になる。SSBJや有報での非財務情報開示が進む日本でも、第三者保証の重要性が増しており、比較対象として有用。
In the global GX context
While focused on India, this paper offers insights for global GX practitioners on the integration of environmental auditing with sustainability reporting. It highlights common challenges in emerging markets, such as verification and standardization, which are relevant to ISSB and CSRD implementation in diverse contexts.
👥 読者別の含意
🔬研究者:Provides a structured review of environmental auditing practices in an emerging economy context, useful for comparative disclosure studies.
🏢実務担当者:Highlights gaps in audit uniformity and stakeholder engagement that Indian and other emerging market firms can address.
🏛政策担当者:Suggests policy improvements for strengthening environmental audit frameworks and aligning with global ESG standards.
📄 Abstract（原文）
The relationship between environmental auditing and corporate sustainability reporting (CSR) in India is critically examined in this essay. Integrating environmental audits into corporate reporting frameworks has grown more crucial as sustainability becomes a key component of business strategy. In order to comprehend how environmental audits support accountability, transparency, and long-term business growth, the paper examines current procedures, regulations, and case studies from the Indian setting. According to the findings, there are still gaps in uniformity, independent verification, and stakeholder engagement even though environmental auditing has raised compliance and disclosure standards. India's overall ESG performance can be improved by fortifying audit procedures and bringing them into compliance with international sustainability norms.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.5281/zenodo.18029815first seen 2026-05-14 22:17:46
🔔 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。