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The Role of Green Accounting in Enhancing Sustainability Report Integrity

グリーン会計がサステナビリティ報告書の完全性を高める役割 (AI 翻訳)

Lenny Dermawan Sembiring, Ratih Puspitasari, Umi Mas'ulah, Ngurah Pandji Mertha Agung Durya, Murwani Wulansari

International Journal Of Education Social Studies And Management (IJESSM)📚 査読済 / ジャーナル2026-07-12#ESG対象セクター: cross_sector
DOI: 10.52121/ijessm.v6i2.1076
原典: https://doi.org/10.52121/ijessm.v6i2.1076
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🤖 gxceed AI 要約

日本語

この研究は、グリーン会計がサステナビリティ報告書の完全性を高める役割を定性的に説明する。グリーン会計の実装により、報告書は単なる広報文書から、正直で透明性があり説明責任を果たす戦略的文書へと変わる。主な役割は、定性的データを定量的データに変換し、環境コストの標準化と透明性を提供し、グリーンウォッシングを減らすことである。

English

This study qualitatively explains the role of green accounting in enhancing sustainability report integrity. Implementation of green accounting transforms reports from mere PR documents into honest, transparent, and accountable strategic documents. Key roles include converting qualitative data into accurate quantitative data, standardizing environmental costs, and reducing greenwashing.

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

日本企業はSSBJに基づく透明性のあるサステナビリティ報告への圧力が高まっており、本稿の質的洞察はグリーン会計実装の参考となる。

In the global GX context

This paper contributes to the global literature on sustainability report integrity, offering qualitative insights relevant to ISSB and other disclosure frameworks.

👥 読者別の含意

🔬研究者:Provides a qualitative framework for understanding green accounting's role in report integrity, useful for further empirical studies.

🏢実務担当者:Sustainability teams can use the insights to improve the credibility of their reports by implementing green accounting practices.

🏛政策担当者:Regulators may note the importance of standardizing environmental cost accounting to enhance report integrity.

📄 Abstract（原文）

The purpose of this study is to explain the role of green accounting in enhancing sustainability report integrity. This study uses a qualitative and descriptive approach to explain the role of green accounting in enhancing sustainability report integrity. The use of a qualitative and descriptive approach is supported by secondary data such as books, national and international journal articles, and related sources. The research results show that green accounting plays a crucial role in maintaining and enhancing the integrity of a company's sustainability report. Through the implementation of green accounting, sustainability reports are no longer merely public relations documents but are transformed into honest, transparent, and accountable strategic documents. The primary role of green accounting in strengthening report integrity is transforming qualitative data into accurate quantitative data, standardization and transparency of environmental costs, helps meet global standards, facilitates third-party auditing, and reduces greenwashing practices.

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