THE ROLE OF ESG REPORTING IN THE MODERN ACCOUNTING SYSTEM
現代会計システムにおけるESG報告の役割 (AI 翻訳)
Бобоева Гулнисо Рузмат кизи Бобоева Гулнисо Рузмат кизи Boboyeva Gulniso Ruzmat qizi, Bekniyazov Ajiniyaz Dauletniyaz uli, Worldly Knowledge Publishing Centre
🤖 gxceed AI 要約
日本語
本論文は、現代の会計システムにおけるESG報告の役割を検討し、その重要性と課題を明らかにする。比較分析と文献レビューにより、ESG報告が企業の透明性向上、リスク管理強化、投資家信頼向上に寄与することを示す。一方、報告フレームワークの標準化不足、データ収集の困難さ、専門能力の不足といった課題も指摘する。
English
This paper examines the role of ESG reporting in modern accounting systems, highlighting its benefits and challenges. Through comparative analysis and literature review, it finds that ESG reporting enhances corporate transparency, risk management, and investor confidence. However, issues such as lack of standardized frameworks, data collection difficulties, and insufficient professional competencies remain.
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の基準開発が進行中であり、本論文が指摘する標準化不足の課題は日本の実務にも直接関係する。有報や統合報告書におけるESG開示の実務に示唆を与える。
In the global GX context
This paper provides a foundational overview of ESG reporting's role, relevant to global developments like ISSB and CSRD. The challenges identified (standardization, data quality) are central to current debates in climate disclosure.
👥 読者別の含意
🔬研究者:ESG報告の文献整理として有用。今後の研究の出発点となる。
🏢実務担当者:ESG報告の基本的なメリットと課題を理解するための入門資料。
🏛政策担当者:報告フレームワークの標準化が実務に与える影響を把握する参考になる。
📄 Abstract（原文）
The growing importance of sustainable development and corporate social responsibility has significantly increased the role of Environmental, Social, and Governance (ESG) reporting in modern business practices. ESG reporting provides comprehensive information regarding an organization's environmental performance, social responsibility, and corporate governance practices. The purpose of this study is to examine the role of ESG reporting in the modern accounting system and evaluate its significance for stakeholders and sustainable business development. The research employs comparative analysis and a review of contemporary scientific literature and international reports. The findings indicate that ESG reporting enhances corporate transparency, improves risk management, strengthens investor confidence, and facilitates sustainable decision-making. Furthermore, ESG disclosures contribute to long-term value creation and increase the competitiveness of enterprises in global markets. However, challenges related to the lack of standardized reporting frameworks, data collection difficulties, and insufficient professional competencies remain important issues. The study concludes that ESG reporting has become an integral component of modern accounting systems and plays a crucial role in promoting sustainable corporate development.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.5281/zenodo.21337195first seen 2026-07-15 04:55:16 · last seen 2026-07-15 04:55:17
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