SUSTAINABILITY STANDARDS IN ACCOUNTING
会計におけるサステナビリティ基準 (AI 翻訳)
Salimov, Mirzohid Abdigofirovich
🤖 gxceed AI 要約
日本語
本稿は、GRI、SASB、IFRSサステナビリティ開示基準などの国際フレームワークが企業の透明性と意思決定に与える影響を分析。これらの基準が財務・非財務情報の信頼性、比較可能性、説明責任を向上させる役割を評価し、ESG指標を会計システムに統合する際の課題と提言を提示する。
English
This article examines the growing importance of sustainability standards in accounting, focusing on GRI, SASB, and IFRS Sustainability Disclosure Standards. It analyzes how these frameworks enhance reliability, comparability, and accountability of financial and non-financial information, discusses challenges in integrating ESG indicators, and proposes recommendations for effective sustainability reporting within corporate governance.
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基準の策定が進む中、国際的なサステナビリティ開示基準の動向を整理した本稿は、有報や統合報告書への対応を検討する企業や実務者にとって基礎的な理解を提供する。
In the global GX context
This paper provides a comprehensive overview of major sustainability reporting frameworks (GRI, SASB, IFRS) relevant to global disclosure trends, including ISSB standards. It is useful for understanding the evolving landscape of non-financial reporting and its implications for corporate transparency.
👥 読者別の含意
🔬研究者:Provides a structured analysis of how different sustainability standards interact and their impact on accounting practices.
🏢実務担当者:Offers a clear comparison of GRI, SASB, and IFRS standards to guide corporate reporting strategy.
🏛政策担当者:Highlights the need for harmonization of sustainability standards to improve global comparability.
📄 Abstract（原文）
This article examines the growing importance of sustainability standards in accounting and their impact on corporate transparency and decision-making processes. The study highlights the role of international frameworks such as the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), and the International Financial Reporting Standards (IFRS) Sustainability Disclosure Standards in shaping sustainable reporting practices. The paper analyzes how these standards contribute to improving the reliability, comparability, and accountability of financial and non-financial information. Furthermore, it discusses challenges faced by organizations in integrating environmental, social, and governance (ESG) indicators into accounting systems and proposes recommendations for enhancing the effectiveness of sustainability reporting within corporate governance structures.
🔗 Provenance — このレコードを発見したソース
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。