サステナビリティ会計における新興テーマのマッピング：系統的文献レビュー
Mapping Emerging Themes in Sustainability Accounting: A Systematic Literature Review (原題)
Cut Darmawati, Chairanisa Natasha Miraza, Muhammad Ichsan Adnan
🤖 gxceed AI 要約
日本語
本研究は、Scopusデータベースから2021〜2024年に発表されたサステナビリティ会計・ESG報告に関する42件の論文を系統的レビューと内容分析で検討し、主要テーマ（サステナビリティ開示、グリーン会計、ESG報告、環境情報の質、財務的重要性）を特定した。また、方法論や地理的分布の多様性も明らかにし、今後の研究基盤を提供する。
English
This study systematically reviews 42 Scopus-indexed articles (2021-2024) on sustainability accounting and ESG reporting, identifying dominant themes such as sustainability disclosure, green accounting, ESG reporting, environmental information quality, and financial materiality. It also reveals methodological and geographical variations, offering a foundation for future research.
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、本レビューは主要テーマの俯瞰を提供し、実務者が開示実務の全体像を把握する一助となる。
In the global GX context
Given the rapid evolution of ISSB, CSRD, and SEC climate disclosure rules, this review provides a timely map of sustainability accounting themes, helping global researchers and practitioners identify key research gaps and emerging practices.
👥 読者別の含意
🔬研究者:サステナビリティ会計研究の主要テーマと方法論の傾向を把握し、今後の研究ギャップを特定するための基盤となる。
🏢実務担当者:ESG報告やサステナビリティ開示の最新動向を俯瞰し、自社の開示戦略の参考にできる。
🏛政策担当者:サステナビリティ会計の研究動向から、規制や基準策定における重要な論点を把握できる。
📄 Abstract（原文）
Sustainability accounting has developed into a critical field of study that supports responsible business practices in relation to environmental, social, and governance (ESG) dimensions. Although the number of publications addressing this topic has grown considerably in recent years, limited research has systematically identified the main themes and variables most frequently discussed in sustainability accounting literature. This study aims to map the emerging themes in sustainability accounting through a systematic literature review combined with content analysis. Data were obtained from the Scopus database using the keywords “sustainability accounting” and “green accounting.” The inclusion criteria required that articles be published in Scopus-indexed journals, written in English, issued between 2021 and 2024, and explicitly focused on sustainability accounting or ESG reporting. From an initial collection of 71 documents, 42 articles met the criteria and were analyzed. The findings indicate that dominant thematic categories include sustainability disclosure, green accounting, ESG reporting, environmental information quality, and the financial materiality of sustainability issues. In addition, subtopics such as green regulation, voluntary reporting systems, and the linkage between financial and environmental performance are frequently explored. The study also reveals variations in methodological approaches and the geographical distribution of research. These findings contribute to a more comprehensive understanding of the knowledge structure in sustainability accounting and provide a foundation for future research directions in this domain.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.35308/akbis.v9i2.13219first seen 2026-09-01 05:00:32 · last seen 2026-09-21 04:32:30
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