Beyond Financial Numbers: The Role of Green Accounting, ESG Disclosure, and Digital Transparency in Enhancing Firm Value within the Sustainability Economy
金融的数値を超えて：サステナビリティ経済におけるグリーン会計、ESG開示、デジタル透明性が企業価値向上に果たす役割 (AI 翻訳)
Muhammad Hafis Akbar Nasution, Andreasta Ginting, Emi Uliyanty Br Sidabutar
🤖 gxceed AI 要約
日本語
本研究は、グリーン会計、ESG開示、デジタル透明性がサステナビリティ経済における企業価値向上に果たす役割を、質的な文献レビューにより分析した。結果、これらの実践は環境影響の内部化、情報非対称性の低減、非財務情報の信頼性向上を通じて企業価値に寄与するが、その効果は制度的環境やデジタル成熟度に依存することを明らかにした。統合的なアプローチの重要性を提唱している。
English
This qualitative literature review examines how green accounting, ESG disclosure, and digital transparency enhance firm value in the sustainability economy. Findings show that these practices internalize environmental impacts, reduce information asymmetry, and improve credibility, but effectiveness depends on institutional and digital maturity. The study advocates for an integrated approach.
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
本論文は、ESG開示やデジタル透明性が企業価値に与える影響を理論的に整理しており、日本でもSSBJ基準への対応や統合報告書の充実が進む中、実務への示唆を与える。ただし、日本固有の制度に特化した分析ではないため、一般的なフレームワークとして捉える必要がある。
In the global GX context
This paper contributes to global discourse on sustainability reporting and firm value, relevant for frameworks like ISSB and CSRD. It emphasizes digital transparency, aligning with trends toward structured data reporting. While not jurisdiction-specific, it offers a synthesized framework useful for global standard-setters and practitioners.
👥 読者別の含意
🔬研究者:Provides a comprehensive framework linking green accounting, ESG disclosure, and digital transparency to firm value, useful for future empirical research.
🏢実務担当者:Helps corporate sustainability teams understand how investing in digital reporting infrastructure can enhance stakeholder trust and firm value.
🏛政策担当者:Highlights the need to promote digital transparency standards in sustainability reporting mandates to improve information credibility.
📄 Abstract（原文）
This study examines the role of green accounting, Environmental, Social, and Governance (ESG) disclosure, and digital transparency in enhancing firm value within the sustainability economy. The research aims to move beyond traditional financial perspectives by exploring how sustainability-oriented accounting and reporting practices contribute to corporate value creation. Adopting a qualitative research approach grounded in a comprehensive literature review, this research systematically analyzes and synthesizes prior empirical and theoretical studies published in reputable international journals. The method emphasizes qualitative content analysis to identify dominant themes, patterns, and conceptual linkages among green accounting practices, ESG disclosure mechanisms, digital transparency, and firm value. The findings reveal that green accounting enables firms to internalize environmental impacts and strengthen long-term performance legitimacy. At the same time, ESG disclosure functions as a strategic signaling mechanism that reduces information asymmetry and enhances stakeholder trust. Furthermore, digital transparency is found to amplify the value relevance of sustainability disclosures by improving the accessibility, timeliness, and credibility of non-financial information. The study also identifies that the effectiveness of these practices is highly context-dependent, influenced by institutional environments, reporting quality, and digital maturity. Overall, the study concludes that integrating green accounting, ESG disclosure, and digital transparency is essential for firms seeking to enhance sustainable firm value beyond financial numbers. These findings provide important theoretical insights and managerial implications for advancing sustainability-oriented corporate reporting.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.52970/grdis.v6i2.725first seen 2026-05-05 23:09:17
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。