コーポレートガバナンスの観点から見たESG開示と監査品質の連関に関する分析
Analysis on the Linkage Between ESG Disclosure and Audit Quality from the Perspective of Corporate Governance (原題)
Zhengnan Chen
🤖 gxceed AI 要約
日本語
ESG情報開示が任意から制度的義務へ移行する中、中国では2024年の持続可能性報告ガイドラインと2025年のCSRC規則改定により開示が義務化された。本稿はコーポレートガバナンスの観点から、情報環境の最適化・ガバナンス構造の変化・監査メカニズムの導入という三経路で、ESG開示と監査品質が相互補強する統合的ガバナンス・ループを形成すると論じる。非財務情報保証の制度基盤整備も概観する。
English
As ESG disclosure shifts from voluntary to mandatory, China's 2024 sustainability reporting guidelines and 2025 CSRC rule updates made such reports compulsory. From a corporate governance lens, the paper argues ESG disclosure and audit quality form an integrated governance loop via three channels: optimizing the information environment, reshaping governance structures, and embedding assurance mechanisms. It also reviews China's emerging non-financial assurance framework.
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
中国の開示義務化と非財務情報保証の制度設計は、日本でSSBJ基準の適用と保証制度の議論が進む中で、規制主導アプローチの比較材料となる。監査・保証の品質管理という論点は、日本企業の統合報告・有報対応における第三者保証の位置づけを考える上で示唆を与える。
In the global GX context
China's move to mandatory sustainability reporting and its emerging assurance guidelines offer a regulatory-led counterpoint to ISSB/CSRD adoption, useful for global comparison of disclosure-infrastructure design. The paper's framing of disclosure and assurance as a mutually reinforcing governance loop speaks to international debates on audit quality and non-financial assurance under ISSB and CSRD.
👥 読者別の含意
🔬研究者:ESG開示と監査・保証の相互作用をガバナンス論として整理する枠組みを提供する。
🏢実務担当者:非財務情報の第三者保証を見据え、開示体制と内部統制・監査の連動を設計する際の参考になる。
🏛政策担当者:開示義務化と保証制度を同時に整備する中国の規制アプローチは、制度設計の比較検討に有用。
📄 Abstract（原文）
The disclosure of ESG information is gradually shifting from a voluntary practice to an institutional obligation. This has expanded the information border of organisations and has resulted in changes in the structure of corporate governance. In April 2024, the Shanghai, Shenzhen and North Stock Exchanges released Guidelines for Sustainable Development Reports of Listed Companies. In 2025, China Securities Regulatory Commission (CSRC) respectively updated the information disclosure and governance rules, which put sustainable development reports in the required disclosure scope. As of the end of 2025, 1,869 listed companies produced sustainability reports, representing 34.7% of all listed companies and over 70% of total market capitalisation. Of them, 67.3% had built governance structures and 44.0% had defined quantitative targets. In July 2025, the Chinese Institute of Certified Public Accountants released the draft of the "Guidelines for Sustainable Information Assurance" to create a regulatory basis for non-financial information assurance. From the perspective of corporate governance, the relationship between the two is an integrated governance loop, not a one-way flow of information, in three ways: optimising the information environment, changing the governance structure, and implanting the audit mechanism. Information disclosure minimises information asymmetry in audits. The assurance system creates a new layer of supervision for non-financial information assurance. They are mutually reinforcing and together offer an interactive system for governance through transparency and disclosure through auditing.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.62051/ijgem.v10n9.06first seen 2026-10-01 04:59:23
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