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サステナビリティ報告の質向上における環境会計の役割：記述的レビュー

The Role of Environmental Accounting in Enhancing Sustainability Reporting Quality: A Descriptive Review (原題)

Huda Ameen Oleiwi, Mundher Abbas Shaalan

IFR journal of economics and business management.📚 査読済 / ジャーナル2026-10-05#ESG経営インパクト: 資金調達対象セクター: cross_sector
DOI: 10.70146/ebmv03i04.001
原典: https://doi.org/10.70146/ebmv03i04.001

🤖 gxceed AI 要約

日本語

本稿は環境会計がサステナビリティ開示の質に与える役割を、2016〜2026年の査読論文46件の構造的ナラティブレビューで分析する。GRI・ISSBとの統合、AI・デジタル技術による環境パフォーマンス測定、ダブルマテリアリティ導入、公共部門への拡大などの傾向を特定。統一基準の欠如、グリーンウォッシング、検証制度の弱さ、中小企業の導入障壁などの課題と、投資家信頼・資本コスト低減などの便益を示す。

English

This narrative review of 46 peer-reviewed articles (2016-2026) examines how environmental accounting improves sustainability reporting quality. It identifies trends such as integration with GRI and ISSB, AI/digital tools for environmental measurement, double materiality, and public-sector expansion, alongside challenges like fragmented standards, greenwashing, weak verification, and SME barriers. Benefits include better performance measurement, investor trust, transparency, and lower cost of capital.

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では、環境会計とISSB/GRIの統合、AIによる測定・検証の高度化は実務的示唆が大きい。特にグリーンウォッシング防止と中小企業の開示対応は国内課題と直結する。

In the global GX context

As ISSB and CSRD push global convergence, this review highlights the persistent gap between environmental accounting systems and disclosure frameworks. It reinforces the need for unified standards and stronger assurance, relevant to TCFD/ISSB adopters and transition-finance markets.

👥 読者別の含意

🔬研究者:環境会計とサステナビリティ開示の統合に関する研究動向と課題を整理する基礎資料となる。

🏢実務担当者:GRI/ISSB対応やAI活用による環境データ測定・検証の実務設計に参考となる。

🏛政策担当者:グローバル基準統一とグリーン情報の監督強化の必要性を示唆する。

📄 Abstract（原文）

Due to the increasing pressure from regulations and society on companies to disclose their environmental operations, environmental accounting has been established as an important tool for improving sustainability reports. The article intends to analyze the role of environmental accounting on the quality of sustainability disclosure by focusing on its trends, challenges, and benefits. A structured narrative review method was applied to analyze 46 articles published in peer-reviewed journals for about the last 10 years (2016-2026). The study finds several important trends including the combination of environmental accounting with sustainability disclosures like GRI and ISSB, applying digital technologies and AI for environmental performance measurement, introduction of the Double Materiality concept in reports, and the environmental accounting expansion to the public sector. Among challenges discovered through the review process are absence of unified global reporting standards, Greenwashing risks, and weak verification systems available, the gap in environmental information infrastructure, barriers to implementing environmental accounting in small and medium businesses, and regional differences in application of best practices. Among the known benefits are the improvement of environmental performance measurement and management, increase in investor trust and reputation of institutions, improvement of transparency and accountability, decrease in the cost of capital, and attraction of sustainable investment. The research indicates that having integrated environmental accounting systems with the capacity to support sustainable decision-making is necessary, and proposes the need to unify global environmental reporting standards and increase supervisory over the accuracy of provided “green” information with the help of modern technologies.

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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。