A Literature Review of Audit Issues and Improvement Paths in the Context of ESG Information Disclosure
ESG情報開示の文脈における監査問題と改善経路に関する文献レビュー (AI 翻訳)
Huixin Feng
🤖 gxceed AI 要約
日本語
本論文は、ESG情報開示の拡大に伴い、従来の財務監査とは異なる課題（検証範囲、証拠収集、専門的判断）を整理し、CSRDや中国の二酸化炭素目標などの規制動向を踏まえた改善策を提案する。ESG保証実務の標準化と信頼性向上に貢献する。
English
This paper reviews the challenges ESG information disclosure poses to traditional audit models, including verification scope, evidence collection, and professional judgment. It proposes improvement paths aligned with regulatory trends like the EU CSRD and China's dual-carbon goal, advancing ESG assurance practice.
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によるサステナビリティ開示基準の策定が進み、保証業務の重要性が高まっている。本レビューは、日本の監査実務や開示制度設計にも示唆を与える。
In the global GX context
With the EU CSRD and ISSB standards driving global assurance requirements, this literature review identifies key audit challenges and offers a roadmap for standardizing ESG assurance, informing both regulators and practitioners.
👥 読者別の含意
🔬研究者:Provides a systematic synthesis of fragmented ESG audit literature, highlighting research gaps and future directions.
🏢実務担当者:Offers actionable insights for audit firms and corporate sustainability teams on improving verification processes.
🏛政策担当者:Underlines the need for clear assurance standards and regulatory frameworks for ESG disclosures.
📄 Abstract（原文）
In the context of the global push for sustainable development, Environmental, Social, and Governance information disclosure has emerged as a crucial link between enterprises and the capital market, witnessing rapid growth worldwide. The implementation of the EU's Corporate Sustainability Reporting Directive (CSRD) and the enhanced disclosure requirements under China's dual - carbon goal are clear indicators of this trend. ESG information differs significantly from traditional financial information. It is non-financial, multi-dimensional, and highly subjective. These characteristics pose new challenges to the traditional audit model centered around financial data, especially in terms of the scope of verification, evidence collection, and professional judgment. Although the importance of ESG audit and assurance is increasingly recognized, existing research on ESG assurance is fragmented. There are inconsistencies in research conclusions regarding standardization, professional practices, and economic consequences. A systematic review and integration of these studies is urgently needed to meet the practical demands of the growing ESG disclosure landscape. This review consolidates fragmented ESG audit research and proposes actionable improvement paths to advance ESG assurance practice.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.70267/icbms.2601.296301first seen 2026-05-29 05:38:19 · last seen 2026-06-03 05:16:47
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