グリーンウォッシング防止における会計士の職業倫理の役割
The Role of an Accountant’s Professional Ethics in Preventing Greenwashing (原題)
V. Novodvorska, Victor Mazur
🤖 gxceed AI 要約
日本語
本稿は、サステナビリティ報告におけるグリーンウォッシングを防ぐ内部メカニズムとして、会計士の職業倫理の役割を検討する。情報の非対称性、非財務指標の測定困難性、経営圧力、外部監査の不十分さがグリーンウォッシングの主因だと指摘。誠実性・客観性・専門的懐疑心といった倫理原則がESG情報の作成段階での歪曲を防ぐと論じ、外部規制と倫理の相互作用を示す概念モデルを提示する。
English
This paper examines accountants' professional ethics as an internal mechanism to prevent greenwashing in sustainability reporting. It identifies information asymmetry, measurement difficulty of non-financial metrics, management pressure, and weak external oversight as key drivers. The authors argue that integrity, objectivity, and professional skepticism can prevent ESG information distortion at the preparation stage, proposing a conceptual model linking ethics with external countermeasures.
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基準の導入や有報でのサステナビリティ開示義務化が進む日本では、ESG情報の信頼性確保が急務であり、会計士・監査法人の倫理と保証業務の役割を再定義する本稿は、国内の保証制度設計や人材育成に示唆を与える。
In the global GX context
As ISSB standards and CSRD assurance requirements expand globally, this paper contributes to the debate on internal governance and professional ethics as complements to external assurance, relevant to TCFD/ISSB disclosure quality and greenwashing regulation.
👥 読者別の含意
🔬研究者:グリーンウォッシング防止における内部統制と職業倫理の理論的枠組みを提供する。
🏢実務担当者:ESG情報作成に関わる会計・サステナビリティ担当者が倫理原則を実務に組み込む際の指針となる。
🏛政策担当者:サステナビリティ保証制度や会計職業規制の設計において、内部倫理メカニズムの重要性を示唆する。
📄 Abstract（原文）
The growing role of ESG information in economic decision-making intensifies demands for its reliability, completeness, and impartiality, while simultaneously increasing the risk of greenwashing – the creation of a misleading impression regarding a company’s environmental performance. Under these conditions, the issue of not only external regulation and oversight but also internal mechanisms to prevent information distortion – specifically the professional ethics of the accountant directly involved in preparing such information – becomes increasingly relevant. This article aims to substantiate the role of an accountant’s professional ethics as an internal mechanism for preventing greenwashing in sustainability reporting. The research methodology relies on systemic and structural-functional approaches, employing methods such as analysis, systematization, classification, content analysis, comparison, and conceptual modeling. The study draws upon prior research, professional materials, and international ethical standards governing sustainability reporting assurance and the professional behavior of accountants. The research findings indicate that the key factors contributing to greenwashing include information asymmetry, the complexity of measuring non-financial indicators, the conflict between a company’s economic interests and transparency requirements, pressure from management and the organizational environment, and the inadequacy or perfunctory nature of external oversight. External mechanisms for countering greenwashing include legal and regulatory frameworks, sustainability reporting assurance, state oversight and supervision, market and public scrutiny, professional standards, and the institutional regulation of the accounting profession. At the same time, the professional ethics of accountants serve as an independent internal preventive mechanism; by upholding integrity, objectivity, professional competence, due care, and professional skepticism, this mechanism can prevent the distortion of ESG information at the very stage of its preparation. The article proposes a conceptual model that illustrates the interaction between accountants’ professional ethics and external greenwashing countermeasures; applying this model would help enhance the reliability of ESG data and trust in sustainability reporting.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://www.accaglobal.com/content/dam/gb/policy-and-insights/reports/2023/ethical-dilemmas-sustainability.pdffirst seen 2026-10-06 05:45:53
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