監査人の視点から見た持続可能性および気候リスクの開示が財務報告の質の向上に果たす役割
The Role of Disclosing Sustainability and Climate Risks In Enhancing The Quality of Financial Reports From The Perspective of Auditors (原題)
Ali Taha Yaseen
🤖 gxceed AI 要約
日本語
イラクの内部・外部監査人を対象に、持続可能性リスク開示と気候変動リスク開示が財務報告の質に与える影響をアンケート調査で分析。両開示は財務報告の質と有意な正の関係があり、特に気候変動リスク開示の影響が強いことを示した。環境・気候リスク開示の強化が財務報告の透明性向上に有効と結論。
English
This study examines the impact of sustainability and climate risk disclosure on financial reporting quality from the perspective of Iraqi auditors. Based on a survey of 210 auditors, both types of disclosure positively correlate with reporting quality, with climate risk disclosure having a stronger effect. The authors recommend strengthening environmental and climate risk disclosure to enhance transparency.
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開示が始まり、気候リスク開示と財務報告の質の関係が注目される。本論文は監査人の視点からその重要性を裏付けるが、イラクの文脈に基づくため、日本の制度への直接適用には限界がある。
In the global GX context
This paper adds empirical evidence from an emerging economy on the link between climate risk disclosure and financial reporting quality, relevant to global discussions on ISSB and CSRD implementation. It highlights the role of auditors in assessing such disclosures, which is a growing concern worldwide.
👥 読者別の含意
🔬研究者:Provides survey-based evidence on the perceived impact of climate risk disclosure on reporting quality in a developing country context.
🏢実務担当者:Auditors and reporting teams may use findings to justify strengthening climate risk disclosure processes.
🏛政策担当者:Regulators in emerging markets may consider the positive association when designing disclosure requirements.
📄 Abstract（原文）
We aimed to identify the relationship between sustainability risk disclosures, climate change risk disclosure, and financial reporting quality in Iraq for internal and external auditors. The study problem stems from the lack of transparency and inconsistency of information on sustainability and climate change risks and thus the transparency and quality of financial reporting. The study population was internal and external auditors in Iraq. A questionnaire was used as the primary data collection tool and this was sent electronically to a non-probability sample of 210 respondents. It was analyzed using SPSS software. Descriptive statistics showed that sustainability risk disclosure and climate change risk disclosure were rated as average to good in terms of financial reporting quality from the sample's point of view. Pearson's correlation coefficient showed statistically significant positive relationships between the two variables and financial reporting quality (the stronger relationship for climate change risk disclosure). The statistical impact of sustainability risk disclosure, climate change risk disclosure, and financial reporting quality on the analysis of multiple regression methods was also significant (the stronger the correlation coefficient for climate change risk disclosure). The paper concluded that environmental and climate risk disclosure should be strengthened as an effective means of improving financial reporting transparency and quality.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.56956/kwxgr549first seen 2026-09-09 05:05:43
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