Transparency in Corporate Sustainability Reporting: Evaluating Metrics, Accountability, and Social Impact
企業のサステナビリティ報告における透明性：指標、説明責任、社会的影響の評価 (AI 翻訳)
Loso Judijanto
🤖 gxceed AI 要約
日本語
本研究は、企業のサステナビリティ報告における透明性を評価するため、80本の学術論文と規制文書をレビューした。その結果、ESG指標の適用に一貫性がないこと、外部保証が限定的であること、社会的影響の定量化が不十分であることが明らかとなった。報告基準の調和と説明責任の強化が、報告の信頼性向上に不可欠であると結論づけている。
English
This study critically evaluates transparency in corporate sustainability reporting through a qualitative literature review of 80 articles and regulatory documents (2015-2025). Findings reveal persistent inconsistencies in ESG metric application, limited external assurance, and inadequate quantification of social impact. The study concludes that harmonization of reporting standards, strengthened accountability, and development of robust social impact metrics are essential to enhance report credibility.
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GRIやSASB基準を対象としており、日本のSSBJ開示基準の策定や企業のサステナビリティ報告の改善に対して示唆を与える。特に、指標の標準化と保証の重要性は、日本企業が国際的な開示水準に適合する上で参考になる。
In the global GX context
This paper contributes to the global discourse on sustainability reporting harmonization, directly relevant to ISSB and CSRD frameworks. Its findings on metric fragmentation and limited assurance underscore challenges that global standard-setters must address to improve transparency and stakeholder trust.
👥 読者別の含意
🔬研究者:This literature review identifies key gaps in ESG metric consistency and social impact quantification, suggesting future research directions for impact evaluation tools.
🏢実務担当者:Corporate sustainability teams can use the findings to improve metric selection, pursue external assurance, and enhance social impact reporting in line with evolving standards.
🏛政策担当者:Regulators should note the call for harmonized standards and stronger accountability frameworks, which can inform ongoing updates to disclosure mandates like CSRD and SEC climate rules.
📄 Abstract（原文）
The rise of ESG priorities has prompted companies to embrace sustainability reporting as a way to affirm their accountability and long-term vision. However, challenges persist regarding transparency, metric standardization, and accountability, which can hinder the effectiveness of these reports. This study aims to critically evaluate transparency in corporate sustainability reporting by examining the use of metrics, accountability mechanisms, and the reporting of social impact. Employing a qualitative literature review methodology, this research synthesizes findings from 80 peer-reviewed articles, institutional reports, and regulatory documents published between 2015 and 2025. Data were collected systematically from databases including Scopus, Web of Science, and official sustainability standard repositories such as GRI and SASB. Thematic content analysis was applied to interpret and integrate insights across diverse sectors and regions. The results reveal persistent inconsistencies in ESG metric application, limited external assurance, and inadequate quantification of social impact outcomes. Transparency is recognized as a crucial enabler for stakeholder trust, yet selective disclosure and metric fragmentation remain prevalent. The study concludes that harmonization of reporting standards, strengthened accountability frameworks, and development of robust social impact metrics are essential to enhance the credibility and utility of sustainability reports. Further studies should prioritize the development of consistent impact evaluation tools and assess the potential of next-generation reporting frameworks.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.55220/2576-6759.545first seen 2026-05-05 19:08:22
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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。