海運物流におけるESG開示と環境会計：メカニズム・成果・研究フロンティア
ESG Disclosure and Green Accounting in Maritime Logistics: Mechanisms, Outcomes, and Research Frontiers (原題)
Anas mosleh Al mhasnah
🤖 gxceed AI 要約
日本語
海運物流を対象に、ESG開示と環境会計が財務価値創出にどう寄与するかを2010年以降の文献の批判的統合レビューで検討。ESG実践は概ね良好だが異質な財務・業務成果（収益性、企業価値、業務効率）と関連する。開示は情報透明性・資金調達・ステークホルダー信頼・リスク管理を通じ、環境会計は環境コストの可視化と資源配分を通じて価値を高めうるが、開示の信頼性・ガバナンス・所有構造・制度成熟度に依存する。開示の外部情報機能と環境会計の内部管理機能を区別する機構ベースの枠組みを提示する。
English
A critical integrative review of 2010–2026 literature on how ESG disclosure and green accounting create financial value in maritime logistics. ESG practices show favourable but heterogeneous outcomes (profitability, valuation, efficiency), with disclosure working via transparency, financing access, stakeholder trust and risk management, and green accounting via environmental cost visibility and resource allocation. Effects hinge on disclosure credibility, governance, ownership and institutional maturity. The authors propose a mechanism-based framework separating disclosure's external information role from green accounting's internal managerial role.
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
海運はScope 3排出の大宗を占め、SSBJ・有報でのScope 3開示や投融資先のトランジション評価を進める日本企業にとって、開示の信頼性や制度成熟度が財務効果を左右するという示唆は実務的価値が高い。IMO規制と国内開示制度の接続を考える材料になる。
In the global GX context
Maritime shipping is a major Scope 3 category and a focus of IMO decarbonization rules; this review speaks to ISSB/CSRD disclosure credibility debates and to how green accounting links environmental cost recognition to financing costs and valuation—directly relevant to transition finance and shipping-sector disclosure scholarship.
👥 読者別の含意
🔬研究者:開示の外部情報機能と環境会計の内部管理機能を分離した機構枠組みは、因果実証研究の設計に有用な出発点となる。
🏢実務担当者:Scope 3・海運調達先の開示信頼性と環境コスト可視化が資金調達や企業価値に効く経路を整理する際に参照できる。
🏛政策担当者:開示制度の成熟度やガバナンス品質が財務効果を条件づける点は、Scope 3開示義務や海運脱炭素規制の設計に示唆を与える。
📄 Abstract（原文）
This study critically examines how environmental, social, and governance (ESG) disclosure and green accounting contribute to financial value creation in maritime logistics, addressing fragmented evidence on their underlying mechanisms and institutional conditions. Employing a critical integrative literature review, the study synthesises research published between 2010 and September 2026, identified through Scopus and Web of Science. Thematic synthesis and cross-study comparisons integrate maritime-specific, logistics-sector, and emerging-market evidence to assess financial outcomes, value-creation pathways, and contextual differences. The findings indicate that ESG-related practices are generally associated with favourable but heterogeneous financial and operational outcomes, particularly profitability, firm valuation, and operational efficiency. ESG disclosure may enhance value through information transparency, financing access, stakeholder confidence, and risk management, while green accounting supports environmental cost visibility, resource allocation, and operational decision-making. However, these relationships depend on disclosure credibility, governance quality, ownership structures, institutional maturity, and implementation horizons. Direct maritime evidence remains limited, particularly concerning environmental cost recognition, financing costs, and causal mechanisms. This review contributes an integrated, mechanism-based framework distinguishing the external information function of ESG disclosure from the internal managerial function of green accounting. By identifying potential transmission pathways, institutional boundary conditions, and evidence gaps, the study advances a research agenda for explaining how and under what conditions sustainability practices may generate financial and strategic value in maritime logistics.
🔗 Provenance — このレコードを発見したソース
- openalex https://pasca.unhas.ac.id/ojs/index.php/hebr/article/view/7176first seen 2026-11-04 05:03:21 · last seen 2026-11-06 05:00:56
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