動的な組織環境におけるグリーン会計とESG研究
Green Accounting and ESG Research in Dynamic Organizational Environments (原題)
(著者不明)
🤖 gxceed AI 要約
日本語
2005〜2026年のScopus収録321論文を対象に、グリーン会計・サステナビリティ報告・ESGパフォーマンスを結ぶ研究の概念構造を書誌分析で解明。2017年以降、特に2021年以降に研究が急増し、サステナビリティ報告・会計が中心テーマとして台頭。グリーン会計が環境測定の実務から組織の情報・管理統制メカニズムへと進化しつつあることを示す。
English
A bibliometric analysis of 321 Scopus-indexed articles (2005–2026) maps research linking green accounting, sustainability reporting, and ESG performance. Output surged after 2017 and especially 2021, with sustainability reporting and accounting as central themes. Green accounting is evolving from a specialized environmental measurement practice into a broader organizational information and management control mechanism connecting internal environmental data with external ESG evaluation.
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基準の導入や有報でのサステナビリティ開示義務化が進む日本では、グリーン会計とESG評価を結ぶ情報基盤の設計が実務課題となる。本論文は管理会計と外部開示の接続という視点を提供し、日本企業の統合報告・投資家対応の枠組み構築に示唆を与える。
In the global GX context
As ISSB/SSBJ standards and CSRD push sustainability disclosure into mainstream financial reporting, this paper clarifies how green accounting bridges internal environmental measurement and external ESG evaluation. It offers a conceptual map for global disclosure scholarship on the accounting–reporting–ESG nexus and highlights digitalization and climate-related disclosure as emerging frontiers.
👥 読者別の含意
🔬研究者:グリーン会計・ESG研究の全体像とテーマ進化を把握でき、今後の実証研究の空白領域を特定する手がかりとなる。
🏢実務担当者:内部の環境会計情報を外部ESG評価・開示にどう接続するか、管理統制の観点から示唆を得られる。
🏛政策担当者:開示制度と企業の内部情報システムの連動を考える上で、研究動向の俯瞰的整理として参照価値がある。
📄 Abstract（原文）
This study examines the development and conceptual structure of research connecting green accounting, sustainability reporting, and ESG performance in dynamic organizational environments. A bibliometric analysis was conducted using 321 Scopus-indexed journal articles published between 2005 and 2026. Bibliometrix, Biblioshiny and VOSviewer were used to analyze scientific production, leading sources and countries, keyword co-occurrence, thematic evolution, and conceptual clusters. The findings reveal a marked increase in scientific production after 2017, followed by particularly strong growth after 2021. Sustainability reporting and sustainability accounting emerged as central themes, with increasing connections to environmental accounting, accountability, green accounting, corporate governance, innovation, financial performance, climate-related disclosure, and digitalization. The results suggest that green accounting is evolving from a specialized environmental measurement practice into a broader organizational information and management control mechanism. Sustainability reporting appears to connect internally generated environmental information with external ESG evaluation and stakeholder accountability. The study integrates previously fragmented research streams and clarifies the role of accounting information in supporting organizational responses to changing regulatory, technological, and stakeholder pressures. It also identifies opportunities for future empirical research on the relationship between green accounting, management control, reporting quality, and ESG performance.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.3390/admsci16090430first seen 2026-09-12 05:27:15 · last seen 2026-09-22 05:00:52
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