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AI駆動型サステナビリティ報告と企業グリーンウォッシング：ESG時代の法的説明責任とガバナンス課題

AI-Driven Sustainability Reporting and Corporate Greenwashing: Legal Accountability and Governance Challenges in the ESG Era (原題)

Tariq Muhammad Hussein Al-Zoubi, Odai Al-Hailat, A. Alomar, Tareq Al-Billeh

Sustainability📚 査読済 / ジャーナル2026-08-24#AI×ESGOrigin: Global経営インパクト: 調達リスク対象セクター: cross_sector
DOI: 10.3390/su18178661
原典: https://doi.org/10.3390/su18178661

🤖 gxceed AI 要約

日本語

AIがESG情報の収集・分析・開示を変革する一方、透明性や検証、AIによるグリーンウォッシングの新たな課題を生む。本研究は法的・比較規制分析により、AIガバナンスとサステナビリティ報告の統合枠組みを提案し、人間の監督、AI監査、検証、説明責任の明確化を求める。規制当局や保証提供者への実践的指針を提供する。

English

AI is transforming ESG data collection and disclosure but raises transparency, verification, and AI-enabled greenwashing concerns. This doctrinal legal study proposes an integrated governance framework combining transparency, human oversight, AI auditing, and accountability for trustworthy AI-assisted sustainability reporting, offering practical guidance for regulators and assurance providers.

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開示や有報でのサステナビリティ情報拡充が進む中、AI活用開示の信頼性確保は喫緊の課題。本枠組みは、今後のSSBJ適用や保証実務におけるAIガバナンス設計に示唆を与える。

In the global GX context

As ISSB, CSRD, and SEC rules evolve, AI-assisted reporting raises global credibility concerns. This integrated governance framework informs standard setters and assurance providers on embedding AI oversight and verification into sustainability disclosure regimes.

👥 読者別の含意

🔬研究者:AIとESG開示の交差領域における統合ガバナンス枠組みの理論的基盤を提供。

🏢実務担当者:AIを活用した開示プロセスに内部統制と監査可能性を組み込む実践的指針を得られる。

🏛政策担当者:AIガバナンスとESG開示規制の統合に向けた立法・規制上の論点を整理。

📄 Abstract（原文）

Artificial intelligence is rapidly reshaping sustainability reporting, influencing how environmental, social, and governance (ESG) information is collected, analysed, and disclosed. While AI-assisted reporting improves efficiency and analytical capability, it also raises important concerns regarding transparency, accountability, verification, and AI-enabled greenwashing, creating new challenges for the credibility of sustainability disclosures. This study adopts a doctrinal legal research design supported by qualitative analysis, comparative regulatory assessment, and a structured review of legal, regulatory, and academic sources. It examines how emerging approaches to AI governance and sustainability reporting address these challenges and identifies the governance principles required to support trustworthy AI-assisted ESG reporting. Existing regulatory initiatives strengthen important aspects of sustainability reporting, yet AI governance, ESG disclosure, and greenwashing continue to be addressed through separate regulatory instruments. To bridge this gap, the study develops an integrated governance framework that combines transparency, meaningful human oversight, AI auditing, sustainability verification, and clearly allocated accountability within a coherent governance structure. The proposed framework contributes to the literature by offering a structured governance model specifically designed for AI-assisted sustainability reporting. The framework also provides practical guidance for regulators, standard setters, organisations, and assurance providers seeking to strengthen reporting integrity and stakeholder confidence in AI-assisted ESG reporting.

🔗 Provenance — このレコードを発見したソース

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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。