データからグリーンバリューへ：持続可能な企業のためのAI活用会計・報告

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:AIと会計・サステナビリティ報告の統合に関する理論的枠組みを提供し、実証研究の基礎となる。

🏢実務担当者:AIを活用した非財務情報の信頼性確保と内部統制の設計に役立つ視点を提供する。

🏛政策担当者:開示規制におけるAI利用と保証の枠組みを検討する際の概念的基盤となり得る。

Purpose. The study aims to develop a conceptual framework explaining how data assets can be transformed through digital technologies and artificial intelligence into reliable and connected financial and non-financial information supporting the identification and communication of sustainable value in green ventures. The central proposition of the study is that AI-enabled accounting can function as an information-transformation mechanism through which data assets are transformed into reliable and connected information representing the economic and environmental dimensions of sustainable value. Methodology: The proposed framework is developed using a conceptual research design to develop the ?From Data to Green Value” framework. The methodology follows a sequential process: a structured literature review across interconnected thematic areas; a thematic analysis answering key analytical questions; a conceptual synthesis addressing the integration gap between data assets and sustainable value; and conceptual framework modeling. The resulting model synthesizes a sequential transformation pathway and a cross-cutting governance layer, providing a theoretically grounded foundation for future empirical validation and indicator operationalization. Findings. The literature review reveals that these research streams have largely developed in parallel. Existing studies examine data assets and sustainability performance, digital accounting and sustainability information, AI and sustainability reporting, information quality and internal control, and financial–non-financial connectivity, but provide limited conceptual integration of these relationships within a single accounting-based transformation process. To address this integration gap, the study develops the “From Data to Green Value” framework, which conceptualizes a sequential transformation from data assets through digital technologies, artificial intelligence, and AI-enabled accounting to financial–non-financial connectivity and green value information. Data governance, information quality, internal control, assurance, and human oversight and professional judgment operate as cross-cutting conditions supporting the reliability and credibility of the transformation process. Contribution. The framework extends the understanding of AI-enabled accounting beyond automation by positioning it as an integrating information layer connecting data resources, intelligent data processing, accounting information, and financial–non-financial connectivity. It also introduces the concept of green value information as an integrated representation of the economic and environmental dimensions of sustainable value creation.

• openalex https://www.econa.org.ua/index.php/econa/article/view/6743first seen 2026-10-19 05:02:50