ナイジェリア・デルタ地域の石油ガス企業における環境会計と企業サステナビリティ：汚染された生態系における会計士の役割
ENVIRONMENTAL ACCOUNTING AND CORPORATE SUSTAINABILITY IN OIL AND GAS COMPANIES IN NIGER DELTA: THE ACCOUNTANT’S ROLE IN A POLLUTED ECOSYSTEM (原題)
Oroma King Wofuru-Nyenke, Chiemam Faith Okee
🤖 gxceed AI 要約
日本語
ナイジェリア・デルタの石油ガス企業10社を対象に、環境会計とサステナビリティ開示の実態を混合手法で調査。環境会計は低水準（平均2.28）でコンプライアンス費用中心、ガスフレアや油流出コストを財務諸表に計上する企業は28%のみ。環境会計の実践は企業サステナビリティに有意な正の効果（R²=0.50）を持つ。規制・専門団体向けにE-C-Dフレームワークを提案。
English
A mixed-method study of 10 oil and gas firms in Nigeria's Niger Delta finds environmental accounting is practised at a low level, centred on compliance costs rather than full-cost accounting, with only 28% quantifying gas flaring and spill costs. Weak sustainability disclosure and community accountability persist, driven by the absence of a Nigerian environmental accounting standard and limited accountant competence. Environmental accounting practice nonetheless significantly predicts corporate sustainability (R²=0.50), prompting an E-C-D framework for regulators and professional bodies.
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
新興国・資源産出国における環境会計の未整備は、SSBJやISSB準拠の開示が求めるScope1/2・環境コスト算定の基盤整備という観点で日本企業のサプライチェーン・投資先評価にも示唆を与える。会計士の役割と保証の議論は日本での保証業務体制整備の参考になる。
In the global GX context
Adds emerging-market empirical evidence to global disclosure scholarship: it shows how the absence of a jurisdiction-specific environmental accounting standard undermines ISSB/TCFD-aligned reporting, and highlights the assurance and accountant-competence gap that CSRD and ISSB assurance requirements will expose in resource-extractive sectors.
👥 読者別の含意
🔬研究者:環境会計とサステナビリティ開示の因果関係を新興国資源産業で実証した混合手法研究として参照価値がある。
🏢実務担当者:環境コストを間接費扱いせず全コスト会計へ移行し、会計士をHSE会議に参画させる組織設計の必要性を示す。
🏛政策担当者:環境コスト会計基準の整備と会計士の環境監査能力向上が開示品質の鍵となることを示唆する。
📄 Abstract（原文）
This study examines the extent of environmental accounting practice and corporate sustainability disclosure in oil and gas companies in the Niger Delta, and evaluates the role of the accountant in a heavily polluted ecosystem. A mixed-method design was adopted across 10 oil and gas companies operating in Rivers, Bayelsa and Delta States. Between February and May 2025, survey data were collected from 95 respondents (35 accountants, 25 HSE managers, 20 community liaison officers and 15 external auditors) and complemented by 18 in-depth interviews with senior accountants, HSE directors and host community leaders. Quantitative data were analysed with descriptive statistics and regression using SPSS 27, while interview data were analysed thematically using NVivo 12. Environmental accounting is practised at a low level (grand mean = 2.28) and is centred on compliance costs rather than full-cost accounting. Sustainability disclosure and community accountability are similarly weak (grand mean = 2.25), and only 28% of the companies quantify gas flaring and oil spill costs in their financial statements. The leading barriers are the absence of a Nigerian-specific accounting standard for environmental costs, management’s treatment of environmental cost as overhead, and accountants’ limited competence in environmental audit. Although 85% of accountants believe they should attend HSE meetings, only 15% are invited. Environmental accounting practice nevertheless has a positive and significant effect on corporate sustainability (R = 0.71, R² = 0.50, p < 0.05). The study proposes the E-C-D Framework (Environmental Cost Disclosure, Community Accountability, and Deterrence and Assurance) to guide regulators, professional bodies, companies and host communities.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://www.openjournals.ijaar.org/index.php/ijaar/article/download/2389/2407first seen 2026-11-04 05:48:46 · last seen 2026-11-06 05:46:12
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