持続可能な開発に向けた循環経済移行における保証と説明責任
Assurance and Accountability in Circular Economy Transitions for Sustainable Development (原題)
Aso Abdullah
🤖 gxceed AI 要約
日本語
本論文は、循環経済の実装開示・説明責任・循環特化型保証の関係を、13,211社・79,260社年観測のパネル回帰で分析した。循環実装と保証カバレッジは説明責任と正の関連を示し、保証水準が高いほどその関連は強い。循環実装・説明責任・保証は持続可能な開発パフォーマンスとも正に関連する。
English
Using 79,260 firm-year observations (13,211 listed firms, 2020–2025), this study examines how disclosed circular implementation, circular accountability, and circular-specific assurance relate to sustainable development. Implementation and assurance coverage are positively associated with accountability, with the link stronger at higher assurance levels. All three constructs also relate positively to a sustainable-development performance composite.
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
SSBJ基準や有報でのサステナビリティ開示が進む日本企業にとって、循環経済に関する保証付き開示の設計は統合報告書・投資家対応の実務課題と直結する。第三者保証の範囲拡大を検討する際の実証的示唆を提供する。
In the global GX context
As ISSB and CSRD push assurance requirements beyond GHG data, this paper offers large-sample evidence on how circular-specific assurance functions as boundary-spanning verification infrastructure, informing the scope of third-party assurance in sustainability reporting.
👥 読者別の含意
🔬研究者:循環経済開示・保証・説明責任を分析的に区別し、保証の調整効果を大規模データで示した点が参考になる。
🏢実務担当者:循環経済の取り組みを開示する際、第三者保証の範囲を広げることが説明責任と持続可能な開発評価の向上につながる可能性を示す。
🏛政策担当者:サステナビリティ保証制度の設計において、循環経済など非財務領域への保証拡大の意義を検討する材料となる。
📄 Abstract（原文）
ABSTRACT This study examines how disclosed circular implementation, reported circular accountability and circular‐specific assurance coverage are associated with sustainable development. Drawing on accountability theory, it distinguishes circular economy transition (CET), circular economy accountability (CEA) and circular economy assurance (CEAU) as analytically distinct disclosure‐based constructs. Using 79,260 firm‐year observations from 13,211 listed firms during 2020–2025, panel regressions with industry, year and country fixed effects show that greater disclosed circular implementation and circular‐specific assurance coverage are positively associated with reported circular accountability. The CET–CEA association is also stronger at higher levels of CEAU, a pattern consistent with an accountability demand–difficulty mechanism in which verification becomes more consequential as circular implementation creates dispersed evidential requirements. Results remain broadly consistent across lagged, alternative‐measurement and continental analyses. CET, CEA and CEAU are also positively associated with the retained broad sustainable‐development performance (SDP) composite, while the CET–SDP association is stronger at higher levels of reported accountability and assurance coverage. These findings are between‐firm conditional associations rather than causal or within‐firm effects. The study conceptualises circular‐specific assurance as boundary‐spanning verification infrastructure.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1002/sd.71760first seen 2026-10-12 04:46:31
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