Sustainable Development and Green Accounting: A Pathway to Environmental Responsibility
持続可能な開発とグリーン会計：環境責任への道筋 (AI 翻訳)
S. Remya
🤖 gxceed AI 要約
日本語
本論文は、グリーン会計（環境会計）が持続可能な開発に果たす役割を概説する。伝統的な会計システムが環境コストを無視する問題を指摘し、環境コストの測定・報告・開示が資源効率や企業の説明責任向上に寄与すると論じる。SDGs達成のためのツールとしてグリーン会計の重要性を強調するが、具体的な実証や事例は乏しい。
English
This paper discusses green accounting as a tool for sustainable development, emphasizing the integration of environmental costs into financial reporting. It argues that green accounting improves resource efficiency and corporate accountability, supporting the SDGs. However, it remains a conceptual overview without empirical evidence or specific GX frameworks.
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
本論文はグリーン会計の概念整理に留まり、日本の具体的な制度（有報、統合報告書）や企業事例との連携は乏しい。しかし、日本の環境会計ガイドライン（環境省）との関連性を考える導入資料として活用できる。
In the global GX context
This paper provides a broad conceptual introduction to green accounting, which underpins global sustainability disclosure frameworks like ISSB and GRI. Although not empirically novel, it can serve as a primer for understanding the rationale behind environmental cost integration in reporting.
👥 読者別の含意
🔬研究者:A general literature review on green accounting, useful for positioning future empirical work.
🏢実務担当者:Basic introduction to green accounting concepts, but lacks practical implementation guidance.
🏛政策担当者:Highlights the need for environmental cost accounting in policy design, but offers no specific regulatory recommendations.
📄 Abstract（原文）
Sustainable development has emerged as a global priority in response to increasing environmental degradation, resource depletion, and climate change. Traditional accounting systems primarily focus on financial performance and often fail to account for environmental costs associated with economic activities. Green accounting, also known as environmental accounting, addresses this limitation by incorporating environmental costs and benefits into the accounting framework. It provides a comprehensive assessment of an organization's impact on the environment and facilitates informed decision-making for sustainable resource management. This study explores the relationship between green accounting and sustainable development, emphasizing the role of environmental cost measurement, reporting, and disclosure in achieving long-term economic, social, and environmental objectives. Green accounting enables organizations and policymakers to evaluate the true cost of production, promote resource efficiency, reduce environmental risks, and enhance corporate accountability. By integrating environmental considerations into financial reporting, it supports the principles of sustainable development and contributes to the attainment of the Sustainable Development Goals (SDGs). The paper highlights the awareness level and benefits of green accounting in both public and private sectors. It concludes that the adoption of green accounting practices can serve as an effective tool for balancing economic growth with environmental conservation, thereby ensuring sustainable development for present and future generations.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.62823/ijgrit/04.02.8964first seen 2026-06-29 08:37:15
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