Determinants and Measurements of Sustainability Reporting Quality: A Systematic Literature Review
サステナビリティ報告品質の決定要因と測定方法：系統的文献レビュー (AI 翻訳)
Yusli Mariadi, N. L. Wiagustini, N. Rasmini, I. G. A. N. Budiasih
🤖 gxceed AI 要約
日本語
本稿は2013～2023年の33の実証研究を系統的にレビューし、サステナビリティ報告品質（SRQ）の決定要因と測定方法を明らかにする。コーポレートガバナンス、ステークホルダー関与、取締役会の多様性、外部制度要求が品質に影響するが、測定方法は断片的である。GRIやISSBなどのグローバル基準を統合した統一的なSRQ測定フレームワークの構築を提案し、デジタル報告や規制調和に関する将来研究を促す。
English
This systematic literature review of 33 empirical studies (2013-2023) identifies determinants and measurement methods of Sustainability Reporting Quality (SRQ). Key factors include corporate governance, stakeholder engagement, board diversity, and external institutional demands, but measurement approaches remain fragmented. The paper proposes a unified SRQ framework integrating global standards like GRI and ISSB, and calls for future research on digital reporting and regulatory harmonization.
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基準への対応が進む中、SRQの統一的な測定枠組みの必要性が高まっている。本レビューはガバナンスや取締役会多様性の影響を示唆し、日本の状況にも応用可能。ただし日本固有の分析はないため、直接の政策提言には追加研究が必要。
In the global GX context
As ISSB and GRI converge, this review highlights the fragmented landscape of SRQ measurement and the need for harmonized frameworks globally. It offers practitioners and regulators insights into best practices and potential standards for improving disclosure quality, relevant for jurisdictions implementing IFRS sustainability standards.
👥 読者別の含意
🔬研究者:Scholars can identify gaps in SRQ measurement and the need for validated frameworks integrating global standards.
🏢実務担当者:Corporate sustainability teams can learn about factors improving SRQ and anticipate harmonization trends across GRI, ISSB, and IFRS.
🏛政策担当者:Regulators can consider the benefits of a unified SRQ measurement system to enhance comparability and reduce greenwashing risks.
📄 Abstract（原文）
Sustainability Reporting Quality (SRQ) has emerged as a critical aspect of corporate accountability in the context of the worldwide implementation of sustainability disclosure standards, including the Global Reporting Initiative (GRI), ISSB, and IFRS Sustainability Disclosure Standards. This study does a systematic literature review (SLR) of 33 empirical publications published from 2013 to 2023 to consolidate knowledge regarding the factors and assessment methodologies of SRQ. The research finds four main factors that affect the situation: corporate governance, stakeholder involvement, board diversity, and demands from outside institutions. Governance procedures and stakeholder participation typically improve SRQ, although data on board diversity is still uneven and sometimes shows only symbolic compliance. External factors, like rules set by the government, industry standards, and best practices for assurance, also affect the quality of disclosures, especially in diverse institutional settings. The review shows that SRQ assessment methods are very different from each other. Some use GRI-based content analysis and score indices, while others use qualitative evaluations. This makes it hard to compare and validate studies. To tackle this fragmentation, the article proposes the creation of a unified and validated SRQ measurement system that integrates contemporary global sustainability criteria. This work enhances theory and practice by elucidating the multidimensional structure of SRQ, pinpointing methodological deficiencies, and offering guidance for future research centered on digital reporting, stakeholder trust, and regulatory harmonization.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.23887/jia.v10i2.101000first seen 2026-05-15 18:15:45
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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。