Embedding ESG in Cost Accounting: A Simulation Framework for Financial Reporting and Transparency
原価計算へのESG組み込み：財務報告と透明性のためのシミュレーションフレームワーク (AI 翻訳)
Achintya Ghayal
🤖 gxceed AI 要約
日本語
本研究は、製造企業の原価計算にESG要素（炭素価格、コンプライアンス費用、社会的投資等）を組み込んだ場合の財務報告への影響をシミュレーション分析。従来の会計と比較し、ESG調整により報告原価が20～30%増加、営業利益率が5～7ポイント低下する一方、環境・社会・ガバナンス指標の透明性が大幅に向上することを示した。感度分析では、炭素価格変動に対しても結果は頑健であり、排出量の多い部門ほど影響が大きい。
English
This study simulates embedding ESG factors (carbon pricing, compliance costs, social investments) into cost accounting for manufacturing firms. Compared to conventional accounting, ESG adjustments increase reported costs by 20-30% and reduce operating margins by 5-7 percentage points, while significantly improving transparency across environmental, social, and governance metrics. Sensitivity analyses show robustness to carbon price variations, with higher-emission divisions most affected.
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基準や有報でのESG情報開示が進む中、本論文はESGを「付加的な開示」ではなく原価計算に組み込む実務モデルを提示。企業の内部管理や投資家対応に示唆を与える。
In the global GX context
As global frameworks like ISSB and CSRD push for integrated reporting, this paper operationalizes ESG into cost allocation mechanics, offering a practical model for managers and regulators to link sustainability with financial performance.
👥 読者別の含意
🔬研究者:Provides a simulation framework for integrating ESG into cost accounting, useful for further empirical studies on sustainability accounting.
🏢実務担当者:Offers a practical model for corporate sustainability teams to assess the financial impact of ESG adjustments on margins and transparency.
🏛政策担当者:Demonstrates how ESG cost allocation can enhance transparency, informing disclosure standards and carbon pricing policies.
📄 Abstract（原文）
Environmental, Social, and Governance (ESG) reporting has shifted from voluntary disclosure to a regulatory imperative and cornerstone of corporate transparency. Traditional cost accounting systems, which emphasize direct, indirect, and overhead costs, often ignore externalities like carbon emissions, social equity investments, and governance overhead. This study investigates how embedding ESG-driven cost allocations reshapes financial reporting and managerial decisions in manufacturing firms. Using a simulated dataset spanning three divisions (Energy, Materials, Consumer), we compare outcomes under conventional accounting and an ESG-adjusted framework that includes carbon pricing equivalents, compliance costs, worker and governance programs. Our results show that ESG adjustments increase reported costs by approximately 20-30% and reduce operating margins by 5-7 percentage points, while significantly improving transparency across environmental, social, and governance metrics. Sensitivity analyses (varying carbon pricing) indicate that margin declines are robust to plausible environmental cost changes, though divisions with higher emissions are most affected. This research contributes to sustainability accounting by operationalizing ESG into cost allocation mechanics rather than treating it as supplementary disclosure. It provides a practical model for managers, regulators, and investors seeking to balance profitability with long-term accountability and risk mitigation.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.31235/osf.io/4ge2z_v1first seen 2026-05-05 19:08:15
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。