The Leaderful Strategy Model: How Digital Tools Translate Relational Leadership into ESG and SDG Outcomes
Aliya Naseem, S. Franzoni, O. Palermo
🤖 gxceed AI 要約
日本語
本論文は、中小企業（SME）が持つ関係的強み（信頼、チームワーク、共有リーダーシップ）をESG開示に翻訳する仕組みを、リーダーフル・ストラテジー・モデル（LSM）として提案。イタリアとパキスタンの上場SME97社を対象とした混合手法により、デジタル変革がESG報告効果（PER）に一貫した影響を与える一方、関係的リーダーシップの影響は文脈依存的であることを示した。
English
This study proposes the Leaderful Strategy Model (LSM) to explain how SMEs translate relational strengths into ESG disclosures via digital translation. Using mixed methods with 97 listed SMEs in Italy and Pakistan, it finds that digital transformation consistently predicts perceived ESG reporting effectiveness, while relational leadership's effect varies by institutional context.
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
日本の中小企業はESG開示が進んでいないケースが多い。本モデルは、SSBJや有報対応において、非公式な関係的ガバナンスをデジタルツールで形式化する方法を示唆する。
In the global GX context
This paper offers context-sensitive insights for global SME ESG disclosure, comparing strong (Italy) and weak (Pakistan) institutional environments. It highlights how digital tools can bridge informal practices and formal reporting, relevant for ISSB implementation in diverse economies.
👥 読者別の含意
🔬研究者:Provides a testable model of digitalized relational leadership for ESG outcomes, with cross-country validation.
🏢実務担当者:Offers practical pathways for SMEs to use accessible digital tools (e.g., WhatsApp, Sheets) to formalize ESG disclosures.
🏛政策担当者:Suggests proportionate disclosure frameworks that account for SME digital maturity and institutional context.
📄 Abstract（原文）
Small and medium-sized enterprises (SMEs) possess strong relational strengths—such as trust, teamwork, and shared leadership—yet often struggle to translate these capabilities into formal Environmental, Social, and Governance (ESG) disclosures. This study integrates Relational Leadership Theory with Leaderful Practice (LAP) to propose the Leaderful Strategy Model (LSM), examining how collective, concurrent, collaborative, and compassionate practices interact with digital transformation through a proposed process of ‘digital translation’—the process through which informal relational governance may be codified into formal ESG disclosures supporting Perceived ESG Reporting Effectiveness (PER). Using an explanatory sequential mixed-methods design, we examined 97 listed SMEs in Italy (n = 43) and Pakistan (n = 54). Multiple regression analysis reveals context-dependent patterns: leadership-driven digital transformation is a significant, uniform predictor of PER across both contexts (beta Italy = 0.608, beta Pakistan = 0.595, p < 0.001). However, relational leadership directly predicts PER in Italy (beta = 0.375, p < 0.001) but shows no significant direct association in Pakistan (beta = 0.177, p = 0.177). Qualitative interviews contextualize these findings by identifying two distinct, institutionally situated pathways of digital translation: a structured Cautious-Facilitation model in the Italian cases and a Pragmatic-Integration model in the Pakistani cases, where accessible tools such as WhatsApp and Google Sheets enable the capture and coordination of informal sustainability practices. Overall, the findings suggest that digital translation may operate as a complementary process in highly structured institutional contexts, while playing a more central enabling role in environments with weaker formal reporting systems. By comparing two contrasting institutional contexts, this study advances context-sensitive theories of digitalized relational leadership and offers practical implications for SMEs and policymakers designing proportionate sustainability frameworks aligned with the Sustainable Development Goals (SDGs).
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://www.mdpi.com/2071-1050/18/13/6816/pdf?version=1783166692first seen 2026-07-13 06:53:14
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