資源制約下の持続可能性報告：感情的知性、環境配慮行動、デジタル化は重要か？
Sustainability Reporting in Resource‐Constrained Contexts: Do Emotional Intelligence, Pro‐Environmental Behaviour and Digitalisation Matter? (原題)
Richard Nana Boateng, Elias Appiah‐Kubi, Esther Sarfo
🤖 gxceed AI 要約
日本語
本研究は、資源制約のある中小企業（SME）における持続可能性報告の促進要因として、感情的知性（EI）の役割を調査。416社の調査データを構造方程式モデリングで分析し、EIが持続可能性報告を有意に向上させ、その関係を環境配慮行動が媒介することを示した。さらに、デジタル化が環境配慮行動と持続可能性報告の関係を増幅することを発見。コスト効率的なレジリエンス戦略への示唆を提供する。
English
This study examines emotional intelligence (EI) as a nonfinancial driver of sustainability reporting in resource-constrained SMEs. Using survey data from 416 SMEs and SEM, it shows EI significantly enhances sustainability reporting, mediated by pro-environmental behavior, and that digitalization amplifies this nexus. Offers practical insights for cost-effective resilience strategies.
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
日本では中小企業のサステナビリティ開示が進む中、コスト負担の少ない内部要因（EI）に着目した本研究成果は、中小企業の開示実務や支援策に示唆を与える。SSBJ対応が大企業中心である中、中小企業の自主的な取り組みを促す視点として参考になる。
In the global GX context
Globally, as sustainability reporting mandates expand to SMEs (e.g., CSRD), this study highlights behavioral and digital enablers that are cost-effective. It complements the focus on external pressures by showing internal capabilities like EI and digitalization can drive reporting, relevant for policymakers designing SME support.
👥 読者別の含意
🔬研究者:Provides empirical evidence on behavioral antecedents of sustainability reporting in SMEs, extending the literature beyond external drivers.
🏢実務担当者:SME managers can leverage EI and digitalization to enhance sustainability reporting without heavy financial investment.
🏛政策担当者:Suggests that supporting EI development and digital adoption in SMEs could foster sustainability reporting cost-effectively.
📄 Abstract（原文）
ABSTRACT In an era of sudden and unpredictable business disruptions, small and medium enterprises (SMEs) face heightened vulnerability due to resource constraints. While prior research has predominantly examined external sustainability factors—often imposing financial burdens on SMEs—this study investigates whether emotional intelligence (EI) is an alternative, nonfinancial (internal) and cost‐effective factor that drives sustainability reporting in resource‐constrained firms. Using survey data from 416 SMEs and adopting structural equation modelling (SEM), we demonstrate that EI significantly enhances sustainability reporting, with pro‐environmental behaviour mediating this relationship. We further observe that digitalisation amplifies the pro‐environmental behaviour‐sustainability reporting nexus. These findings advance the discourse on behavioural and technological enablers of sustainability in resource‐constrained SMEs, offering practical insights for managers and policymakers seeking or pursuing cost‐effective resilience strategies.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1002/bse.71487first seen 2026-09-01 05:15:22
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