Systematic Literature Review: The Role of Internal Control Systems on Sustainability Disclosure
系統的文献レビュー：内部統制システムが持続可能性開示に果たす役割 (AI 翻訳)
null Almira Yumna Putri, null Wirmie Eka Putra, Yuliusman Yuliusman, null Fredy Olimsar
🤖 gxceed AI 要約
日本語
2016～2025年の文献を対象に、内部統制システムが持続可能性開示に与える影響を体系的にレビュー。内部統制はコンプライアンスから戦略的ツールへ進化し、ESG戦略やデジタルガバナンスとの統合が組織パフォーマンス向上に寄与することを示した。研究ギャップとして途上国での研究不足やデジタルガバナンス等の影響未解明を指摘。
English
This systematic literature review (2016-2025) examines the role of internal control systems in sustainability disclosure. It finds that internal control has evolved from compliance to a strategic tool, and its integration with ESG strategies, digital governance, and sustainability accounting enhances organizational performance. It identifies research gaps in developing countries and the influence of digital governance, culture, and gender diversity.
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開示義務化に伴い、内部統制の整備が重要。本レビューは開示の信頼性向上に資する内部統制の枠組みを整理しており、実務に示唆を与える。
In the global GX context
Globally, as ISSB and CSRD mandate sustainability disclosures, the role of internal control in ensuring data quality and governance is critical. This review provides a framework for integrating internal control with ESG reporting, relevant for companies and auditors.
👥 読者別の含意
🔬研究者:内部統制とサステナビリティ開示の研究動向とギャップを把握できる。
🏢実務担当者:内部統制をESG報告に統合する際の実践的示唆を得られる。
🏛政策担当者:開示の信頼性向上に向けた内部統制の重要性を認識できる。
📄 Abstract（原文）
This study employs a bibliometric Systematic Literature Review (SLR) approach to examine the role of internal control systems in sustainability disclosure and to map the development of related research during the 2016–2025 period. The study utilized articles indexed in the Scopus database and other reputable scientific sources by applying purposive sampling techniques. A total of 20 selected articles were analyzed based on publication trends, research sectors, methodologies, and thematic focus. The findings indicate that internal control systems play a significant role in supporting corporate sustainability by enhancing transparency, accountability, reporting integrity, and governance effectiveness. Internal control has evolved from a compliance-oriented mechanism into a strategic instrument for achieving long-term sustainability goals within organizations. The review also reveals that integrating internal control systems with Environmental, Social, and Governance (ESG) strategies, corporate social responsibility (CSR), digital governance, and sustainability accounting systems contributes positively to organizational performance across financial, social, environmental, and governance dimensions. Furthermore, bibliometric mapping demonstrates a significant increase in scholarly attention to this topic, particularly during the 2022–2024 period, reflecting the growing global demand for sustainable business practices and ESG reporting. The study also identifies several research gaps, particularly the limited number of studies conducted in developing countries and the lack of research examining the influence of digital governance, organizational culture, and gender diversity on the effectiveness of internal control systems in sustainability disclosure. Overall, this study provides both theoretical and practical contributions to the development of sustainability governance and highlights future research opportunities in the field of internal control and sustainability disclosure.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.65310/6qjgx748first seen 2026-08-04 04:48:30
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