Integrated Reporting as a Strategic Tool for Advancing Sustainability: A Conceptual Examination of the Triple Bottom Line Approach in Private Limited Companies
サステナビリティ推進のための戦略的ツールとしての統合報告：非公開有限会社におけるトリプルボトムラインアプローチの概念的検討 (AI 翻訳)
IJMSRT
🤖 gxceed AI 要約
日本語
本研究は統合報告（IR）の枠組みを、トリプルボトムライン（TBL）の観点から概念的に検討。IRが透明性、説明責任、ステークホルダーエンゲージメントを高め、短期的業績と長期的価値創造を結びつける可能性を理論的に示す。採用時の規制・データ統合・文化変革の課題も指摘。
English
This study conceptually examines Integrated Reporting (IR) through the Triple Bottom Line approach, arguing that IR enhances transparency, accountability, and stakeholder engagement, linking short-term profitability with long-term value creation. It also identifies challenges such as regulatory compliance, data integration, and cultural shifts.
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
日本でも統合報告書の発行が増えているが、本稿は一般論に留まり、日本の制度（有報・SSBJなど）との具体的な接点は乏しい。ただしIR導入の概念的整理として参考になる可能性がある。
In the global GX context
While Integrated Reporting is gaining traction globally under frameworks like the IIRC, this paper offers a generic conceptual view without empirical evidence or specific linkage to evolving standards such as ISSB or CSRD. It may serve as a foundational read for newcomers to IR.
👥 読者別の含意
🔬研究者:Provides a theoretical lens linking IR and TBL for further empirical testing.
🏢実務担当者:Highlights key challenges in IR adoption that companies should anticipate.
🏛政策担当者:Suggests that IR frameworks can support sustainability reporting mandates, but offers no concrete policy recommendations.
📄 Abstract（原文）
Abstract Integrated Reporting (IR) has emerged as an evolutionary framework that excels traditional financial disclosure by infusing ESG environmental, social, and governance dimensions into corporate communication. This study examines the adoption of Integrated Reporting practices and their effect on corporate sustainability, with particular emphasis on the Triple Bottom Line approach, which assesses performance across economic, social, and environmental pillars. The research critically examines how IR enhances transparency, accountability, and stakeholders’ engagement, thereby enabling organisations to align profitability with sustainable development goals. By bringing together different theories, the study shows how IR fosters a link between short-term financial results and long-term value creation for the company. It also explores the challenges companies face when adopting IR, such as meeting regulations, integrating data, and shifting cultural norms within governance structures. The evaluation suggests that IR strengthens corporate reputation and boosts investor confidence. It also encourages sustainable innovation and resilience in a competitive global market. In the end, the study highlights the importance of IR as a driver for incorporating sustainability into business models, reinforcing the TBL framework as a complete measure of organizational success.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.5281/zenodo.18949305first seen 2026-05-14 22:31:12
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。