智慧城市中的政府 ESG 报告

IF 4.1 3区 管理学 Q2 BUSINESS International Journal of Accounting Information Systems Pub Date : 2024-07-04 DOI:10.1016/j.accinf.2024.100701
Yu Gu , Steven Katz , Xinxin Wang , Miklos Vasarhelyi , Jun Dai
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引用次数: 0

摘要

政府肩负着追求各种可持续发展目标的责任,其后果可能无法在传统的报告框架中发现。环境、社会和治理 (ESG) 报告是对现有政府报告中财务、服务和基础设施方面的宝贵补充。虽然可报告的数据可能难以衡量,但智慧城市发展战略与促进可持续发展报告的技术相吻合。智慧城市战略利用技术来支持和指导市政管理。本文提出了基于智慧城市倡议的政府环境、社会和治理报告框架,详细介绍了政府环境、社会和治理报告过程中的潜在步骤,讨论了智慧城市如何促进环境、社会和治理报告,并以纽约市车辆流动数据为例说明了潜在的分析途径。这项研究揭示了一个未得到充分研究的课题,提供了将环境、社会和公司治理纳入政府报告的视角,探讨了可持续发展数据如何为政府环境、社会和公司治理报告提供信息,并展示了智慧城市数据在报告、保证和监控方面的实用性。
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Government ESG reporting in smart cities

Governments shoulder the responsibility of pursuing a variety of sustainability objectives, the consequences of which may not be discernable in traditional reporting frameworks. Environmental, Social, and Governance (ESG) reporting would be a valuable addition to the existing financial, service, and infrastructure aspects of government reporting. While reportable data may be difficult to measure, smart city development strategies dovetail with technologies that facilitate sustainability reporting. Smart city strategies utilize technologies to support and inform municipal governance. This paper proposes a framework of government ESG reporting based on smart city initiatives, details potential steps in the process of government ESG reporting, discusses how smart cities could facilitate ESG reporting, and illustrates potential avenues of analysis using New York City vehicular mobility data as an example. This research sheds light on an under-examined topic, offers a perspective on adding ESG to government reporting, explores how sustainability data can inform government ESG reporting, and demonstrates the utility of smart city data for reporting, assurance, and monitoring.

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来源期刊
CiteScore
9.00
自引率
6.50%
发文量
23
期刊介绍: The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.
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