The Role of Independent Audit in Controlling Greenwashing Risk in ESG Information: An Analytical Framework and Policy Implications for Vietnam’s Capital Market
ESG情報におけるグリーンウォッシュリスク抑制における独立監査の役割：ベトナム資本市場への分析枠組みと政策的示唆 (AI 翻訳)
Le Thi Thu Huyen
🤖 gxceed AI 要約
日本語
本論文は、ESG開示が広がる一方で独立保証が任意である状況下で、企業の報告と実態の乖離がグリーンウォッシュを生むと指摘。定性分析により、グリーンウォッシュの形態と独立監査の関連を整理し、保証の有効性は水準・能力・独立性・基準に依存すると論じる。ベトナム資本市場向けに、ISSA 5000導入を見据えた提言を行う。
English
This paper addresses greenwashing risk in ESG disclosure, where voluntary assurance creates gaps between reported and actual performance. Through qualitative analysis, it links independent audit mechanisms to forms of greenwashing, arguing effectiveness depends on assurance level, competence, independence, and criteria. It offers policy recommendations for Vietnam's capital market ahead of ISSA 5000.
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開示が始まり、保証制度の設計が課題。本論文の枠組みは、日本の保証基準や監査人育成に示唆を与える。
In the global GX context
Globally, ISSA 5000 is emerging as a key standard for sustainability assurance. This paper's framework for linking assurance to greenwashing mitigation is relevant for jurisdictions implementing assurance requirements, though it focuses on Vietnam.
👥 読者別の含意
🔬研究者:Provides a structured framework linking assurance attributes to greenwashing forms, useful for further empirical testing.
🏢実務担当者:Highlights the importance of assurance quality and independence in enhancing credibility of ESG reports.
🏛政策担当者:Offers stakeholder-specific recommendations for regulating sustainability assurance, relevant for Vietnam and other emerging markets.
📄 Abstract（原文）
As environmental, social and governance (ESG) disclosure becomes widespread while independent assurance remains largely voluntary, the gap between a firm’s reported sustainability image and its actual performance creates room for greenwashing. Using a qualitative desk research method comprising synthesis, analysis, comparison and evaluation, this paper clarifies the nature and forms of greenwashing in ESG information, builds an analytical framework linking independent-audit mechanisms to each form of greenwashing, and derives policy implications for Vietnam. The analysis shows that assurance can mitigate greenwashing by reducing information asymmetry, but its effectiveness is conditional on the level of assurance, practitioner competence, independence and the existence of suitable reporting criteria. On this basis, the paper proposes stakeholder-specific recommendations for Vietnam’s capital market in the context of the forthcoming International Standard on Sustainability Assurance (ISSA) 5000.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://www.iiardjournals.org/get/JAFM/VOL. 12 NO. 7 2026/The Role of Independent Audit in Controlling 79-86.pdffirst seen 2026-08-14 05:27:12 · last seen 2026-08-17 05:20:51
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