A Comprehensive Framework for Assurance of Integrated Reports

2023 Fiscal Year Final Research Report

• Project/Area Number: 20K13643
• Research Category: Grant-in-Aid for Early-Career Scientists
• Allocation Type: Multi-year Fund
• Review Section: Basic Section 07100:Accounting-related
• Research Institution: Hokkaido University
• Principal Investigator: OKANO Taiki 北海道大学, 経済学研究院, 准教授 (10817505)
• Project Period (FY): 2020-04-01 – 2024-03-31
• Keywords: 監査 / 保証 / 統合報告 / 統合報告書 / 非財務情報 / サステナビリティ

Outline of Final Research Achievements

This study analyzed the different types of assurance provided on integrated reports from the perspective of the subject matter and the level of assurance. In the result, it is found that most of the assurance does not cover qualitative, future-oriented and subjective information contained in integrated reports. In order to provide assurance on qualitative, future-oriented and subjective information, it is important to focus on the integrated reporting process.

Free Research Field

監査論

Academic Significance and Societal Importance of the Research Achievements

一般的な保証枠組み欠いた統合報告書に対する多様な保証の普及は、利用者による保証内容の明確な理解の妨げという問題を生んでいる。本研究では、保証命題と保証水準を基本的な分析の枠組みとして、現在実施されている多様な保証の特徴・課題を明らかにするとともに、一般的な保証枠組みの確立に向けた方向性を示すことで、上記問題の解消に一定の貢献をなしている。