Integration of ESG Indicators in Accounting as a Factor in Reducing Information Asymmetry

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:A conceptual framework for integrating ESG into accounting; useful for scholars studying information asymmetry in sustainability reporting.

🏢実務担当者:Provides a theoretical basis for designing accounting systems that capture ESG data systematically, aiding in compliance with integrated reporting frameworks.

🏛政策担当者:Highlights the need for accounting system reforms to support mandatory sustainability disclosure standards like ISSB and CSRD.

The growing importance of environmental, social and governance (ESG) factors in corporate reporting and enterprise management increases the need to integrate sustainability-related information into accounting systems. At the same time, existing accounting practices remain predominantly focused on financial indicators, while ESG-related data are often generated outside the accounting framework. Such fragmentation reduces the consistency of financial and non-financial information and complicates the analytical use of sustainability-related disclosures for managerial decision-making. In the context of this study, information asymmetry is interpreted as the inconsistency and fragmentation between financial and sustainability-related information available to enterprise stakeholders. The reduction of information asymmetry is considered conceptually through improving the consistency, traceability and analytical structuring of ESG-related data within accounting processes rather than through quantitative measurement. The purpose of this study is to theoretically substantiate an approach to integrating ESG indicators into enterprise accounting systems in order to improve the analytical usefulness of accounting information and support the reduction of information asymmetry between enterprises and stakeholders. The study has a conceptual and methodological character and is based on the analysis of IFRS Sustainability Standards, GRI Standards, and contemporary approaches to sustainability accounting and integrated reporting. The study does not include empirical testing of the proposed accounting model and is limited to the conceptual substantiation of ESG integration mechanisms within accounting systems. Therefore, the proposed relationships between ESG integration, information asymmetry and financial effects should be interpreted as theoretical assumptions requiring further empirical verification. The methodological basis of the research includes methods of comparative analysis, systematisation, scientific abstraction, synthesis and modelling. The study identifies the limitations of existing accounting practices regarding the reflection of ESG-related components and substantiates the necessity of transforming accounting into an integrated information environment combining financial and non-financial data. The paper proposes an approach based on the expansion of analytical accounting through ESG-related attributes and classification categories without modifying the synthetic structure of accounting accounts. The proposed model enables the identification and accumulation of sustainability-related information within accounting processes and theoretically supports greater consistency between financial and ESG-related disclosures. The study suggests that the integration of ESG indicators into accounting systems may contribute to improving the transparency and analytical usefulness of reporting information, strengthening the informational basis for sustainability-oriented management decisions, and supporting more structured assessment of sustainability-related risks within enterprise management systems.

• semanticscholar https://doi.org/10.54929/2786-5738-2026-25-06-01first seen 2026-05-30 05:19:54 · last seen 2026-06-03 05:18:00