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Consumer Green Behavior and Sustainability Accounting-Based Marketing Innovation: A Systematic Framework for Eco-Brand Engagement

消費者グリーン行動とサステナビリティ会計に基づくマーケティング・イノベーション:エコブランド・エンゲージメントのための体系的フレームワーク (AI 翻訳)

Muhammad Zabir Zainuddin, Sulvariany Tamburaka, Nasrullah Dali

Ilomata International Journal of Tax and Accountingプレプリント2025-10-31#ESGOrigin: Global
DOI: 10.61194/ijtc.v6i4.2188
原典: https://doi.org/10.61194/ijtc.v6i4.2188

🤖 gxceed AI 要約

日本語

本論文は、消費者のグリーン行動、サステナビリティ志向のマーケティング・イノベーション、サステナビリティ会計を統合したエコブランド・エンゲージメントの体系的なフレームワークを提示する。PRISMA手順に基づく系統的レビューにより、エンゲージメントは検証可能なサステナビリティ情報(環境管理会計、ESG報告・保証)によって強化され、グリーンウォッシュリスクを低減することを示唆。また、ステークホルダー圧力がイノベーションと開示に影響し、エンゲージメント成果が戦略的意思決定にフィードバックすると結論づける。

English

This paper develops a systematic framework integrating consumer green behavior, sustainability-oriented marketing innovation, and sustainability accounting for eco-brand engagement. Based on a PRISMA systematic review of 38 articles, it finds that engagement is stronger when backed by verifiable sustainability performance information (e.g., environmental management accounting, ESG reporting and assurance), reducing greenwashing risk. Stakeholder pressures influence innovation and disclosure, while engagement outcomes provide feedback for strategy.

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基準への対応や統合報告書の充実が進む中、本フレームワークはサステナビリティ会計とブランド・エンゲージメントの関連性を示しており、企業の開示戦略に新たな視点を提供する。グリーンウォッシュ防止のための保証の重要性も示唆し、投資家対応や有報での開示改善に貢献しうる。

In the global GX context

Globally, this paper bridges sustainability accounting with marketing innovation, addressing greenwashing and information asymmetry concerns central to TCFD, ISSB, and CSRD frameworks. It highlights how credible ESG disclosure and assurance can strengthen brand engagement, offering a novel perspective for companies implementing transition finance and climate-related disclosure.

👥 読者別の含意

🔬研究者:Provides a testable framework linking sustainability accounting, marketing innovation, and consumer engagement that can guide empirical studies.

🏢実務担当者:Offers insights for corporate sustainability and marketing teams on leveraging verifiable ESG data to enhance brand trust and engagement.

🏛政策担当者:Emphasizes the role of assurance and credible disclosure in green marketing, relevant for regulators designing greenwashing guidelines.

📄 Abstract(原文)

This study develops a systematic framework that integrates consumer green behavior, sustainability-oriented marketing innovation, and sustainability accounting mechanisms in relation to eco-brand engagement. A qualitative systematic review was conducted using PRISMA 2020 procedures and thematic synthesis. In total, 38 peer-reviewed journal articles addressing green consumer behavior, sustainability marketing practices, sustainability disclosure, and eco-brand engagement were identified, screened, and analyzed. The literature suggests that eco-brand engagement is associated with the dynamic interaction among consumer environmental orientation (values, beliefs, attitudes, norms, perceived control, and social influence), sustainability-oriented marketing innovation (green products, processes, communication, and business models), and a sustainability accounting-based governance layer that may strengthen measurement, control, and disclosure credibility. Across the reviewed empirical and conceptual studies, engagement appears to be stronger when marketing innovation is supported by verifiable sustainability performance information, including environmental management accounting, sustainability performance indicators, and credible ESG reporting and assurance, which may help mitigate greenwashing risk and information asymmetry. The reviewed literature also indicates that stakeholder and institutional pressures are likely to influence both innovation priorities and disclosure practices, while engagement outcomes such as trust, loyalty, advocacy, and co-creation may provide feedback signals that inform subsequent strategic and resource allocation decisions. Overall, this framework points to eco-brand engagement not only as a behavioral and marketing-related outcome, but also as a governance- and accountability-related outcome linked to sustainability accounting.

🔗 Provenance — このレコードを発見したソース

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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。