ISSA 5000から公共説明責任へ：持続可能性保証が国家責任の規範的ベンチマークとなるとき
From ISSA 5000 to Public Accountability: When Sustainability Assurance Constitutes a Normative Benchmark for State Responsibility (原題)
Amin ElSayed Ahmed Lotfy
🤖 gxceed AI 要約
日本語
本論文は、ISSA 5000の公表が持続可能性保証を企業報告の実務から公共説明責任の規範的参照点へと変容させたと論じる。制度分析と公共説明責任理論に基づき、ISSA 5000の保証原則を政府や最高監査機関に適用可能な枠組みへ拡張する。重要性、信頼性、保証範囲、持続可能性成果への責任といった原則が、ガバナンスと公共価値の文脈で再構成されると公共の説明責任メカニズムに翻訳可能であると主張する。
English
This paper argues that ISSA 5000 has transformed sustainability assurance from a corporate reporting practice into a normative reference point for public accountability. Using institutional analysis and public accountability theory, it extends ISSA 5000's assurance principles to a framework for governments and supreme audit institutions. It finds that principles like materiality, reliability, assurance scope, and responsibility for sustainability outcomes can be translated into public accountability mechanisms when reframed in a governance and public value context.
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基準の適用や有報でのサステナビリティ情報開示が進む中、保証基準の公共部門への応用は、政府や監査機関の役割を考える上で示唆に富む。特に、政府の持続可能性への取り組みを監査する枠組みとして、今後の制度設計に参考になる。
In the global GX context
Globally, this paper contributes to the emerging discourse on sustainability assurance beyond corporate reporting, linking ISSA 5000 to public sector accountability. It offers a novel perspective for policymakers and supreme audit institutions seeking to enhance oversight of government sustainability commitments, complementing ISSB and CSRD implementation efforts.
👥 読者別の含意
🔬研究者:Provides a conceptual bridge between sustainability assurance and public accountability theory, opening new research avenues.
🏢実務担当者:Offers guidance for sustainability assurance providers and corporate teams on the broader normative implications of ISSA 5000.
🏛政策担当者:Highlights how ISSA 5000 can inform state-level sustainability oversight and public sector auditing.
📄 Abstract（原文）
Purpose: This paper examines how the issuance of ISSA 5000 has transformed sustainability assurance from a corporate reporting practice into a potential normative reference point for public accountability. It aims to conceptualize how the assurance logic embedded in ISSA 5000 can inform state responsibility beyond the private sector. Method / Design and Approach: The study adopts a conceptual and normative research design grounded in institutional analysis and public accountability theory. Rather than testing empirical hypotheses, it critically analyzes the core assurance principles of ISSA 5000 and systematically extends them into a public-sector accountability framework suitable for governments and supreme audit institutions. Findings: The paper finds that ISSA 5000 establishes a general assurance logic that, while formally developed for sustainability reporting entities, implicitly embodies normative principles applicable to the state. These principles—materiality, reliability, assurance scope, and responsibility for sustainability outcomes—can be translated into public accountability mechanisms when reframed within a governance and public value context. Originality and Value: This study is among the first to move beyond interpreting ISSA 5000 as a technical assurance standard and to position it as a normative benchmark for state responsibility. It bridges a critical gap between sustainability assurance and public accountability that remains largely unexplored in current. Theoretical, Practical and Social Implications: Theoretically, the paper extends assurance theory into the domain of public accountability. Practically, it offers guidance for policymakers, regulators, and supreme audit institutions seeking to enhance sustainability-based oversight. Socially, it contributes to strengthening public trust by aligning sustainability assurance with citizens’ expectations of state responsibility.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.62225/2583049x.2026.6.4.6782first seen 2026-08-28 04:47:49
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
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。