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ニュージーランドの中小企業によるサステナビリティ報告ツールの採用

Adoption of Sustainability Reporting Tools by New Zealand Small and Medium-sized Enterprises (原題)

Mackenzie Langrell-Read

ジャーナル2026-08-29#ESG対象セクター: cross_sector
DOI: 10.26686/mw0z-crbr
原典: https://doi.org/10.26686/mw0z-crbr

🤖 gxceed AI 要約

日本語

本研究は、ニュージーランドの中小企業（SME）におけるサステナビリティ報告（SR）の理解・採用・実践を、デジタルツールと制度的文脈に焦点を当てて調査した。15件の半構造化インタビューを質的に分析し、SMEのSR関与は経営者の価値観、外部ステークホルダー圧力、戦略的考慮と、資源制約・知識不足・財務障壁の間の動的相互作用によって形成されることを示した。デジタルツール採用は実用的で、Excelやクラウド会計ソフトが好まれ、監査付き認証ツールは必要な場合に限られる。また、ツールの宣伝能力と現実のギャップが、データ基盤の欠如、設計不良、政策不安定性によって生じていることを明らかにした。

English

This study investigates how New Zealand SMEs understand, adopt, and enact sustainability reporting (SR), focusing on digital tools and institutional context. Based on 15 qualitative interviews, it finds that SME engagement with SR is shaped by owner-manager values, stakeholder pressures, and strategic considerations, counterbalanced by resource constraints and knowledge gaps. Digital tool adoption is pragmatic, favoring Excel and cloud accounting over sophisticated platforms, with certification tools used only when audited credibility is needed. A significant gap persists between tool promises and reality due to data limitations, poor design, and policy instability.

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、SSBJ開示が上場企業中心で中小企業への浸透が課題。本稿はNZのSMEの実態を示し、日本の中堅・中小企業の開示実務やデジタルツール導入に示唆を与える。

In the global GX context

Globally, this study adds to the limited literature on SME sustainability reporting, highlighting the role of digital tools and institutional fragmentation. It offers insights for policymakers and tool developers seeking to support SME disclosure in the context of evolving ISSB and CSRD frameworks.

👥 読者別の含意

🔬研究者:Provides a qualitative account of SME SR adoption and tool use, useful for understanding non-listed entities in disclosure research.

🏢実務担当者:Highlights practical barriers and tool preferences for SMEs, informing sustainability software design and implementation.

🏛政策担当者:Suggests that policy instability and framework fragmentation hinder SME SR, indicating a need for coherent support.

📄 Abstract（原文）

This study examines how sustainability reporting (SR) is understood, adopted, and enacted by small and medium-sized enterprises (SMEs) in New Zealand (NZ), with particular attention to the role of digital tools and institutional context. Drawing on an interpretivist, qualitative methodology, 15 semi-structured interviews were conducted with SME owners, sustainability consultants, software providers, and industry representatives between October 2025 and February 2026. Data were analysed using Reflexive Thematic Analysis. The findings reveal that SME engagement with SR is shaped by a dynamic interplay of intrinsic owner-manager values, external stakeholder pressures, and strategic business considerations, counterbalanced by persistent resource constraints, knowledge gaps, and financial barriers. Digital tool adoption follows a pragmatic logic, with SMEs favouring foundational tools such as Excel and cloud accounting software over sophisticated platforms, reserving formal certification tools for contexts where audited credibility is required. A significant chasm persists between the promised capabilities of digital SR tools and practical reality, driven by foundational data limitations, poor tool design, and an unsupportive ecosystem characterised by policy instability and framework fragmentation. Interpreted through Stakeholder Theory and the Technology Acceptance Model, the study contributes a contextually grounded account of SME SR as a sense-making process shaped by values, stakeholder dynamics, and technological affordances.

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