Impactul calității informației asupra credibilității raportărilor de sustenabilitate
情報の品質がサステナビリティ報告の信頼性に与える影響 (AI 翻訳)
Irina Cosnicean, Irina Raevscaia
🤖 gxceed AI 要約
日本語
本論文は、サステナビリティ報告書の情報品質（正確性、明確性、完全性、関連性、検証可能性）がステークホルダーの信頼に与える影響を調査。複数セクターの報告書を内容分析し、外部保証を受けた報告書はより透明で責任あると認識されることを示す。情報品質と信頼の間に強い正の相関を確認し、ESG報告の信頼性評価のための統合的フレームワークを提案する。
English
This paper investigates how the quality of information in sustainability reports (accuracy, clarity, completeness, relevance, verifiability) affects stakeholder credibility. Through content analysis of reports from multiple sectors, it finds that externally assured reports with contextualized, verifiable data enhance perceived transparency and responsibility. A strong positive correlation between information quality and trust is confirmed, and an integrated framework for assessing ESG reporting credibility is proposed.
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
SSBJ基準や有報におけるサステナビリティ情報開示の質向上が求められる日本において、本論文のフレームワークは報告書の信頼性評価に実践的な示唆を提供する。特に外部保証の重要性が示されており、日本企業の統合報告書やESGコミュニケーション改善に役立つ。
In the global GX context
As global frameworks like ISSB and CSRD emphasize decision-useful, credible sustainability information, this paper offers a systematic link between information quality dimensions and stakeholder trust. The findings support the case for external assurance and contextualized disclosure, directly relevant to improving ESG reporting credibility worldwide.
👥 読者別の含意
🔬研究者:Provides an integrated framework linking information quality indicators to stakeholder perceptions of credibility, useful for further empirical studies on ESG reporting effectiveness.
🏢実務担当者:Highlights the importance of accuracy, clarity, and external assurance in building trust with investors and stakeholders; can guide sustainability report improvement.
🏛政策担当者:Offers evidence for mandating external assurance and quality standards in sustainability reporting, relevant for regulators setting disclosure rules.
📄 Abstract（原文）
Purpose of the article: The study investigates the relationship between the quality of information disclosed in sustainability reports and their perceived credibility among stakeholders. It examines how transparency and accuracy contribute to building trust in ESG communication. Methodology: The research combines content analysis of sustainability reports from multiple sectors with the evaluation of key quality dimensions-accuracy, clarity, completeness, relevance, and verifiability. Comparative analysis is supported by the identification of best practices in externally audited reports. Conclusions: Findings show a strong positive correlation between information quality and stakeholders' trust. Companies providing contextualized, verifiable data supported by external assurance are perceived as more transparent and responsible. Originality: The paper provides an integrated framework for assessing ESG reporting credibility by linking information quality indicators to stakeholder perceptions, contributing to improved sustainability communication and governance.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.59295/dnwe2025.80first seen 2026-07-16 06:13:15
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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。