The Evolution of Sustainability Reporting and Challenges of Financial Auditors
サステナビリティ報告の進化と財務監査人の課題 (AI 翻訳)
O. Bunget, A. Dumitrescu, Oana-Valentina Bezergheanu, Oana Bogdan, Valentin Burcă
🤖 gxceed AI 要約
日本語
本研究は、ルーマニアのエネルギーセクターにおけるサステナビリティ報告の進化を、2011年から2024年までの2大事業者の報告書に基づき検討する。混合手法（語彙頻度分析、比較評価、SWOT分析）を用い、自主的報告から義務的で統合された保証付き報告への移行を明らかにした。SWOT分析は、ESG分野における共通言語の欠如や専門知識不足といった課題と、デジタル化や学際的研修の機会を浮き彫りにしている。
English
This study examines the evolution of sustainability reporting in the Romanian energy sector from 2011-2024 using mixed methods including lexical frequency analysis, comparative evaluation, and SWOT. Results show a transition from voluntary, quantitative reports to mandatory, integrated ones with formal assurance. The SWOT analysis highlights gaps from absent common ESG language and insufficient expertise, as well as opportunities from digitalization and interdisciplinary training.
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、ルーマニアのエネルギーセクターにおけるサステナビリティ報告の義務化と監査人の課題を分析しており、SSBJ導入後の日本においても、監査人のスキル不足や共通言語の欠如といった同様の課題が予想される点で示唆に富む。
In the global GX context
This paper provides empirical evidence from Romania on the transition to mandatory sustainability assurance, relevant to global discussions on auditor readiness for ISSB and CSRD requirements. It underscores the need for standardized ESG language and interdisciplinary training to bridge competence gaps.
👥 読者別の含意
🔬研究者:This paper offers a case study on the evolution of sustainability assurance in an emerging EU economy, useful for comparative research on auditor challenges and reporting standardization.
🏢実務担当者:Corporate sustainability and audit teams can leverage the SWOT analysis to anticipate gaps in ESG auditor expertise and to design training programs.
🏛政策担当者:Regulators should note the importance of developing common ESG language and ensuring auditor capacity before mandating assurance, as highlighted by the Romanian experience.
📄 Abstract（原文）
This study examines the evolution of sustainability reporting in the Romanian energy sector, based on the reports of two major operators for the period 2011-2024. A mixed-methodology approach was employed, which included the analysis of lexical frequencies, a comparative evaluation of the structure and content of sustainability reports before and after the COVID-19 pandemic, and a SWOT matrix of the challenges faced by non-financial auditors. The results highlight the transition from voluntary reports, focused on quantitative data and narrative descriptions, to mandatory, integrated reports subject to a formal assurance process, with increased transparency requirements and the implementation of a rigorous methodological framework. The SWOT analysis highlights the disciplinary robustness of traditional financial auditing, as well as the gaps generated by the absence of a common language and insufficient expertise in the field of ESG (environmental, social, and governance), and the potential offered by digitalization and interdisciplinary training programs.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.20869/auditf/2026/181/002first seen 2026-07-16 06:05:06
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