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サステナビリティ報告から自然資本評価へ：ESGとグリーン会計の整合

From Sustainability Reporting to Natural Capital Valuation: Aligning ESG with Green Accounting (原題)

Erasmia Angelaki, Stavros Garefalakis, Ioannis Samaras, Marco Maialetti

Sustainability Research in the Mediterranean📚 査読済 / ジャーナル2026-08-25#ESG
DOI: 10.13052/srm2795-0514.012
原典: https://doi.org/10.13052/srm2795-0514.012

🤖 gxceed AI 要約

日本語

本研究は、ESGフレームワークとグリーン会計の統合可能性を検討し、自然資本評価をサステナビリティ報告に組み込む必要性を論じる。文献分析に基づき、両アプローチの断絶点を特定し、統合による分析深度と生態学的関連性の向上を提案する。

English

This conceptual study examines aligning ESG frameworks with green accounting to incorporate natural capital valuation into sustainability reporting. Through literature analysis, it identifies disconnects between standardized ESG indicators and natural capital dynamics, proposing integration to enhance analytical depth and ecological relevance.

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開示基準が導入され、自然資本への関心が高まる中、本論文はESG報告と自然資本会計の統合の理論的基盤を提供する。実務への直接的な示唆は限定的だが、今後の開示制度設計に示唆を与える。

In the global GX context

Globally, with ISSB and CSRD evolving, this paper contributes to the discourse on integrating natural capital into corporate reporting, addressing a gap in current ESG frameworks. It offers conceptual groundwork for standard-setters and researchers.

👥 読者別の含意

🔬研究者:Provides a conceptual framework for aligning ESG with green accounting, useful for future empirical studies.

🏢実務担当者:Offers insights into potential future reporting requirements, but limited immediate application.

🏛政策担当者:Highlights the need for integrating natural capital into reporting standards, informing policy development.

📄 Abstract（原文）

This study examines how environmental, social, and governance (ESG) frameworks can be aligned with green accounting principles in order to incorporate natural capital valuation into sustainability reporting. Although ESG has become a dominant mechanism for non-financial disclosure, its environmental dimension remains largely centered on standardized indicators, risk exposure, and firm-level performance. This limits its ability to capture the broader value, depletion, and long-term dynamics of natural capital. In contrast, green accounting provides a stronger basis for recognizing environmental stocks, ecosystem services, and ecological degradation, yet it remains insufficiently integrated into mainstream reporting systems. Using a qualitative and conceptual research approach based on structured literature analysis, this study identifies the main points of disconnect between the two approaches and explores their potential convergence. The findings suggest that a more coherent integration of ESG and green accounting is necessary to strengthen the analytical depth, ecological relevance, and strategic value of sustainability reporting.

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