サステナビリティ報告の再定義：公共機関におけるステークホルダー関与、説明責任、組織パフォーマンスの相互作用
Redefining Sustainability Reporting: The Interplay Between Stakeholder Engagement, Accountability and Organisational Performance of Public Entities (原題)
Anyass Ahmed Ibrahim
🤖 gxceed AI 要約
日本語
本研究は、発展途上国の公共機関におけるサステナビリティ報告を、ステークホルダー関与の観点から考察する。70件の調査データを用いて、ステークホルダー関与が説明責任と組織パフォーマンスを向上させることを示す。公共部門におけるサステナビリティ報告の重要性を再確認し、政策立案者への示唆を提供する。
English
This study examines sustainability reporting in public entities in developing nations, focusing on stakeholder engagement. Based on survey data from 70 respondents, it finds that stakeholder engagement enhances accountability and organizational performance. The study underscores the role of sustainability reporting as an accountability mechanism and offers implications for policymakers.
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、公共機関のサステナビリティ報告はまだ発展途上であり、本研究成果は地方自治体や独立行政法人の情報開示改善に示唆を与える。ただし、GX（脱炭素）特化ではなく、ESG全般の枠組みとして捉えるべき。
In the global GX context
Globally, this study contributes to the discourse on sustainability reporting in the public sector, complementing private-sector frameworks like GRI and ISSB. It highlights the role of stakeholder engagement in enhancing accountability, which is relevant for public sector reforms in developing countries and beyond.
👥 読者別の含意
🔬研究者:公共部門のサステナビリティ報告研究におけるステークホルダー理論の適用例として参考になる。
🏢実務担当者:公共機関のサステナビリティ報告実務において、ステークホルダー関与の重要性を認識するための根拠となる。
🏛政策担当者:公共部門のサステナビリティ報告制度設計において、ステークホルダー関与を組み込む必要性を示唆する。
📄 Abstract（原文）
Purpose: Researchers have emphasised the necessity for public entities to engage in sustainability reporting, similar to corporate entities. The current study uses stakeholder engagement to understand how sustainability performance ensures accountability and organisational performance within the operations of public entities in developing nations. This is predicated on the critical role public entities play in relation to the need to ensure accountability through sustainability reporting in the public sector. A conceptual model was developed to assist in achieving the objective of the study. Design/Methodology/Approach: Data were collected from 70 respondents utilising a survey instrument. Analysis was conducted through descriptive statistics to meet the objective of the study. Findings: The study highlights the crucial role of stakeholder engagement in the success of sustainability reporting, which in turn fosters accountability and enhances the organisational performance of public entities. Research Limitation: The study is confined to the public sector and employs a survey approach to reexamine sustainability reporting as a means of ensuring accountability within the context of stakeholder engagement. Practical Implication: The significant role of stakeholders as drivers of sustainability underscores the need for stakeholder engagement in sustainability reporting, thereby exerting accountability in this area. Social Implication: It is advisable that policymakers and regulators seeking to achieve organisational performance and ensure accountability should involve stakeholders in sustainability reporting and developing sustainable programs. The absence of stakeholder engagement could have consequences for sustainability reporting and sustainable programs. Originality and Value: The new insight of the study is the reconstruction of the narrative around sustainability reporting, thus emphasising its deployment as an accountability and performance measurement mechanism.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.37284/eajbe.9.3.5636first seen 2026-08-28 04:49:28
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