伝統的CSRからISSB基準へ：会計学分野におけるサステナビリティ報告の書誌分析
From Traditional CSR to ISSB Standards: A Bibliometric Analysis of Sustainability Reporting in Accounting Literature (原題)
Yohanes Halan, Stefanus Evan Taslim
🤖 gxceed AI 要約
日本語
会計学分野のサステナビリティ報告研究141本（2014〜2026年、Scopus）をBiblioshinyとVOSviewerで書誌分析した研究。年平均成長率34.93%で急増し、関心が伝統的CSR・ガバナンスから炭素排出開示、ESGパフォーマンス、グリーンウォッシュ、統合報告へ移行したことを示す。IFRS S1/S2のインドネシア導入を見据え、基準設定者・規制当局への実務的示唆を提示する。
English
A bibliometric analysis of 141 Scopus-indexed accounting articles (2014–2026) using Biblioshiny and VOSviewer. Output grew at a 34.93% CAGR, with research focus shifting from traditional CSR and governance toward carbon disclosure, ESG performance, greenwashing, and integrated reporting. It offers practical guidance for Indonesian standard setters adopting IFRS S1/S2.
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基準の確定と有報・統合報告書での開示義務化が進む。本稿は新興国における会計学研究の収束過程を示し、日本企業・規制当局がISSB準拠の制度設計や研究動向を比較検討する際の参照材料となる。
In the global GX context
As ISSB's IFRS S1/S2 move toward mandatory adoption across jurisdictions, this mapping of accounting scholarship shows how disclosure research converges on global standards. It adds an emerging-market (Indonesia) perspective to global disclosure scholarship, useful for comparing adoption pathways with Japan, the EU (CSRD), and other regimes.
👥 読者別の含意
🔬研究者:会計・開示研究の潮流と主要論文・テーマの変遷を俯瞰する基礎資料として活用できる。
🏢実務担当者:ISSB準拠開示への移行に伴い注目されるテーマ（炭素開示・ESG・グリーンウォッシュ）を把握できる。
🏛政策担当者:IFRS S1/S2導入を検討する規制当局が、研究動向と制度設計上の論点を整理する参考になる。
📄 Abstract（原文）
Sustainability disclosure in accounting literature has undergone a paradigm shift from traditional, voluntary Corporate Social Responsibility (CSR) to the convergence of global standards under the International Sustainability Standards Board (ISSB) to fulfill capital market demands for transparency. Although research in this field is growing rapidly, no bibliometric study has systematically and comprehensively mapped the knowledge structure and conceptual evolutionary trajectory from conventional CSR to ISSB standards in Indonesia. This study aims to analyze and map the developmental landscape of sustainability reporting literature within the accounting discipline. The methodology employs bibliometric analysis on 141 Scopus-indexed articles spanning from 2014 to 2026, integrating performance analysis via Biblioshiny and network analysis via VOSviewer. The results indicate that scientific production in this domain has grown exponentially with a Compound Annual Growth Rate (CAGR) of 34.93%. Cogent Business and Management emerged as the most dominant journal, while Ghozali I, Hajawiyah A, and Yusuf M were identified as the most productive authors. The landmark study by Purbawangsa et al. (2020) proved to be the most influential paper both locally and globally. Furthermore, thematic and network mapping confirms a conceptual shift in research focus from traditional governance toward emerging issues such as carbon emission disclosure, ESG performance, greenwashing, and integrated reporting standards. This study offers theoretical contributions by providing a holistic mapping of sustainability accounting evolution, as well as practical insights for standard setters and regulators in overseeing the adoption of IFRS S1 and S2 in Indonesia.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.37477/caf.v2i2.1111first seen 2026-11-15 04:53:12
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
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。