持続可能性報告へのフォレンジック会計の統合：ステークホルダーの信頼向上に向けて

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:ESG保証とフォレンジック会計の統合に関する理論的基盤を提供し、今後の実証研究の方向性を示す。

🏢実務担当者:サステナビリティ報告の内部統制強化や第三者保証の準備に活用できる。

🏛政策担当者:ESG報告の信頼性向上に向けた保証基準や規制の設計に示唆を与える。

The growing emphasis on Environmental, Social, and Governance (ESG) performance has transformed sustainability reporting into a critical element of corporate accountability and long-term value creation. Investors, regulators, customers, and other stakeholders increasingly rely on sustainability reports to assess an organization's environmental responsibility, social impact, and governance practices. However, the credibility of these reports has been challenged by incidents of greenwashing, selective disclosure, misleading ESG claims, and weak assurance mechanisms. Conventional financial audits primarily focus on financial statements and often lack the investigative procedures required to detect intentional manipulation in sustainability disclosures. Consequently, there is a growing need for more rigorous assurance approaches capable of improving the reliability and transparency of ESG reporting. This conceptual study examines how forensic accounting can be integrated into sustainability reporting to strengthen stakeholder trust and corporate governance. Drawing on contemporary literature relating to forensic accounting, sustainability reporting, ESG assurance, and corporate governance, the study develops a conceptual framework demonstrating how forensic accounting techniques—such as fraud risk assessment, forensic investigation, digital analytics, continuous monitoring, and internal control evaluation—can enhance the quality and credibility of sustainability disclosures. The study further explains this relationship through Stakeholder Theory, Agency Theory, Legitimacy Theory, and Fraud Triangle Theory. The findings suggest that integrating forensic accounting into sustainability reporting improves disclosure quality by reducing opportunities for greenwashing, strengthening governance structures, enhancing regulatory compliance, and increasing transparency and accountability. The study also highlights the role of emerging technologies, including artificial intelligence, blockchain, and big data analytics, in supporting effective forensic assurance. Overall, the paper contributes to the growing body of knowledge by proposing an integrated framework that positions forensic accounting as a strategic mechanism for improving ESG reporting and fostering long-term stakeholder trust.

• openalex https://doi.org/10.5281/zenodo.22006883first seen 2026-08-22 05:06:33