Accountant Ethics in ESG Reporting: Institutional Challenges and Behavioral Determinants
ESG報告における会計士の倫理：制度的課題と行動決定要因 (AI 翻訳)
Ірина Валеріївна Замула, Anargul Belgibayeva, Віталій Вікторович Травін, Serhii Lehenchuk, Lyudmyla Chyzhevska, Nikolai Gorodysky
🤖 gxceed AI 要約
日本語
本研究は、ウクライナ企業420社の調査データと12のインタビューを用いて、会計士の倫理的レジリエンスとESG報告品質に影響を与える要因をPLS-SEMで分析した。訓練とデジタル検証が倫理的レジリエンスを強化し、それが報告品質を向上させること、制度的圧力が倫理的企業文化を促進することを実証。89%の企業が追加訓練を必要としており、倫理教育の重要性を示唆する。
English
This study empirically analyzes behavioral, institutional, and technological drivers of ESG reporting quality using PLS-SEM on survey data from 420 Ukrainian enterprises and 12 interviews. It finds that ESG training and digital verification strengthen accountants' ethical resilience, which improves reporting quality. Institutional pressure fosters ethical corporate culture. The results highlight the need for enhanced ethics training and digital tools to improve ESG disclosure reliability.
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基準の適用が始まり、ESG報告の信頼性が重要課題となっている。本論文は、会計士の倫理的レジリエンスが報告品質に与える影響を定量的に示しており、日本企業の内部統制や人材育成に示唆を与える。特に、デジタル検証の効果が確認された点は、日本の開示インフラ整備に参考となる。
In the global GX context
Globaly, as ISSB and CSRD mandate more rigorous ESG disclosures, the quality and ethics of reporting come under scrutiny. This paper provides a validated structural model showing how training, digital verification, and ethical culture drive reporting quality, offering a framework for enhancing assurance in ESG disclosures worldwide.
👥 読者別の含意
🔬研究者:Provides a validated PLS-SEM model linking behavioral and institutional factors to ESG reporting quality, useful for further studies on reporting assurance.
🏢実務担当者:Highlights the importance of ESG ethics training and digital verification for improving reporting quality, offering a benchmark for internal audit and compliance teams.
🏛政策担当者:Suggests that institutional pressure and training mandates can enhance ethical resilience and reporting quality, informing regulatory design for ESG assurance.
📄 Abstract（原文）
The institutionalization of ESG reporting has made accountants’ ethical judgment a core issue for business ethics, ethical leadership, corporate accountability, and ethical corporate culture. Yet prior studies have not sufficiently quantified how professional competencies, digital verification, corporate ethical culture, and institutional pressure jointly shape accountants’ ethical resilience and ESG reporting quality. This study aims to develop and empirically validate a structural model explaining the behavioral, institutional, and technological drivers of reliable ESG disclosure. Methodologically, the paper utilizes a secondary quantitative and qualitative analysis of an extensive empirical dataset originally compiled by the Green Transition Office (NGO DiXi Group). The authors’ independent analytical contribution consists of data restructuring, statistical processing, PLS-SEM modeling, and empirical interpretation. The modeled dataset comprises survey microdata from 420 Ukrainian enterprises from industry (32%), agriculture (24%), finance (18%), energy (14%), and services (12%), contextualized by transcripts from 12 institutional interviews and four expert focus groups. The hypotheses were tested using partial least squares structural equation modeling (PLS-SEM), with reliability, convergent and discriminant validity, multicollinearity, mediation, and predictive relevance assessed through Cronbach’s alpha, composite reliability, AVE, VIF, HTMT, path coefficients, indirect effects, and Stone-Geisser Q². The measurement model demonstrated strong statistical robustness: Cronbach’s alpha ranged from 0.88 to 0.93, composite reliability from 0.91 to 0.95, AVE from 0.68 to 0.78, VIF from 1.69 to 2.61, and the maximum HTMT value was 0.821. The structural model showed substantial explanatory power, with R² = 0.76 for ESG reporting quality, R² = 0.71 for ethical corporate culture, and R² = 0.64 for ethical resilience of an accountant. The strongest significant relationship was between institutional pressure and ethical corporate culture (β = 0.63, t = 11.44, p < 0.001), while ESG training had the largest effect on accountants’ ethical resilience (β = 0.56, t = 9.18, p < 0.001), confirming education as the main driver of ethical competence. Digital verification improved ethical resilience of an accountant (β = 0.41, t = 7.02, p < 0.001), ethical resilience increased ESG reporting quality (β = 0.32, t = 5.41, p < 0.001), and ethical corporate culture strengthened ethical resilience of an accountant (β = 0.38, t = 6.27, p < 0.001). Mediation analysis confirmed that training affects ESG reporting quality through the ethical resilience (β = 0.18, p < 0.001), whereas ethical corporate culture influences reporting quality through ethical resilience of an accountant (β = 0.10, p < 0.01), validating the chain “training → ethical resilience → data quality → trust → reporting quality.” Predictive relevance was supported by Q² values of 0.31 for ethical corporate culture, 0.44 for ethical resilience, and 0.39 for ESG reporting quality. The survey also showed that 87% of Ukrainian enterprises support ESG implementation, 77% report a shortage of qualified specialists, 71% lack ESG knowledge, 68% face data-collection problems, and 89% require additional training. The findings provide a quantitative framework for strengthening business ethics, ethical leadership, ESG governance, and reporting assurance.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.61093/bel.10(2).321-338.2026first seen 2026-07-08 05:06:51
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