How management accounting enhances ESG information disclosure quality in the digital transformation era: a pathway analysis
デジタルトランスフォーメーション時代における管理会計がESG情報開示の質を高める方法：パスウェイ分析 (AI 翻訳)
Yaxin Zheng
🤖 gxceed AI 要約
日本語
デジタル時代において、企業はESG情報開示の質向上を求められているが、従来の管理会計では動的なESGデータ統合が困難である。本研究は、IoT、ブロックチェーン、AIなどのデジタル技術を活用した管理会計の統合経路を分析し、「データ駆動型開示エコシステム」が開示の完全性、正確性、適時性を向上させることを示す。
English
In the digital transformation era, enterprises face demands for higher ESG disclosure quality, but traditional management accounting struggles to integrate dynamic ESG data. This study uses mixed methods to analyze pathways where digital technologies (IoT, blockchain, AI) enable management accounting to create a 'data-driven disclosure ecosystem', improving completeness, accuracy, and timeliness of ESG information.
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基準や有報でのESG開示義務化が進む中、管理会計とデジタル技術の統合は実務上の課題。本論文は具体的な統合経路を示し、日本企業の開示品質向上に示唆を与える。
In the global GX context
Globally, as ISSB and CSRD push for rigorous ESG disclosure, this paper offers a pathway for integrating management accounting with digital tools to enhance data reliability and timeliness, relevant for practitioners adopting AI and blockchain in reporting.
👥 読者別の含意
🔬研究者:Provides a framework and empirical evidence on how digital technologies enable management accounting to improve ESG disclosure quality.
🏢実務担当者:Offers actionable integration pathways for using IoT, blockchain, and AI to enhance ESG data collection, verification, and reporting.
🏛政策担当者:Highlights the need for standards that accommodate digital-driven disclosure ecosystems and data verification mechanisms.
📄 Abstract（原文）
In the digital transformation era, enterprises face increasing demands to improve the quality of ESG information disclosure for stakeholder engagement and sustainable development. However, traditional management accounting frameworks struggle to integrate ESG data dynamically, hindering disclosure accuracy and timeliness. This study explores how management accounting leverages digital technologies to enhance ESG disclosure quality. Adopting a mixed-method approach, including examples of digital-leading firms and quantitative analysis of disclosure indices. It also investigates the integration pathways of management accounting tools in ESG disclosure processes. The research addresses key questions: How do digital technologies reshape management accountings role in ESG data processing? What are the effective pathways for integrating ESG metrics into accounting frameworks? Findings reveal that digital transformation enables management accounting to streamline ESG data collection via IoT-driven monitoring, enhance data reliability through blockchain-based verification, and optimize disclosure frameworks through AI-powered reporting systems. Systematic integration of management accounting with digital tools creates a "data-driven disclosure ecosystem", improving the completeness, accuracy, and timeliness of ESG information while aligning corporate strategies with sustainability goals.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.54254/2977-5701/2025.29355first seen 2026-05-05 19:08:05
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