The Role of Green Accounting Practices in Enhanching Corporate Financial Sustainability
グリーン会計実践が企業の財務的持続可能性を向上させる役割 (AI 翻訳)
Suwandi Ng
🤖 gxceed AI 要約
日本語
この研究は、グリーン会計（環境コスト会計、カーボン会計、サステナビリティ報告、ESG開示）が企業の財務的持続可能性に与える影響を、2000～2024年の文献レビューにより分析した。結果、短期的コストはあるものの、長期的には業務効率改善やリスク管理強化、資本市場アクセス向上を通じて財務パフォーマンス向上に寄与することが明らかになった。
English
This literature review (2000-2024) examines how green accounting practices—including environmental cost accounting, carbon accounting, sustainability reporting, and ESG disclosure—affect corporate financial sustainability. Findings show that despite short-term implementation costs, these practices improve operational efficiency, risk management, stakeholder trust, and capital market access, leading to long-term financial benefits.
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基準への対応が進む中、グリーン会計をコンプライアンスではなく経営戦略として位置づける本知見は、有報や統合報告書での開示高度化に示唆を与える。
In the global GX context
As global frameworks like ISSB and CSRD mandate ESG disclosure, this paper reinforces that green accounting functions as a strategic financial management tool, improving access to capital and risk management, beyond mere compliance.
👥 読者別の含意
🔬研究者:Provides a systematic synthesis of green accounting's financial impacts, identifying mediating mechanisms and contextual contingencies.
🏢実務担当者:Supports investment in green accounting systems by demonstrating long-term financial benefits and strategic value beyond compliance.
🏛政策担当者:Offers evidence that mandatory ESG disclosure frameworks can enhance corporate financial sustainability when integrated with strategic management.
📄 Abstract（原文）
This study examines the role of green accounting practices in enhancing corporate financial sustainability. The increasing global emphasis on environmental responsibility, ESG investment frameworks, and regulatory pressures has encouraged firms to integrate environmental considerations into their accounting systems. Despite this development, empirical findings regarding the financial implications of green accounting remain inconsistent and context-dependent. Therefore, this research aims to synthesize existing evidence to clarify how green accounting contributes to long-term financial sustainability. This study employs a structured literature review method by analyzing peer-reviewed journal articles published between 2000 and 2024. Relevant studies were identified through major academic databases using predefined keywords related to green accounting and financial sustainability. After applying inclusion and exclusion criteria, selected articles were systematically examined using thematic content analysis to identify dominant theoretical perspectives, types of green accounting practices, financial indicators, and empirical outcomes. The findings indicate that green accounting practices including environmental cost accounting, carbon accounting, sustainability reporting, and ESG disclosure are positively associated with corporate financial sustainability in most studies. The relationship is primarily mediated through improved operational efficiency, enhanced risk management, stronger stakeholder trust, and better access to capital markets. Although short-term implementation costs may occur, long-term financial benefits tend to outweigh initial expenditures. The study concludes that green accounting functions as a strategic financial management instrument rather than merely a compliance mechanism, contributing significantly to corporate resilience and sustainable financial performance.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.38035/jafm.v7i1.3092first seen 2026-06-29 08:54:58
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