Practical Dilemmas and Optimization Paths for SMEs’ Mandatory ESG Disclosure under Hierarchical Supervision: A Case Study of Ultrapower
階層的監督下における中小企業の強制ESG開示の実務的課題と最適化経路：Ultrapowerの事例研究 (AI 翻訳)
Wei Yang, Hongjiang Pei
🤖 gxceed AI 要約
日本語
2026年から中国A株上場企業にESG開示が義務化される中、中小企業（SME）の開示実務の課題をChiNext市場のUltrapower社を事例に分析。情報非対称性やステークホルダー理論に基づき、SMEの内発的動機不足や能力不足、階層的ルールの不完全性を指摘し、軽量な管理体制構築や段階的開示ルール改善、包摂的サービスプラットフォーム設立などの最適化経路を提案する。
English
As mandatory ESG disclosure for A-share listed companies begins in 2026, this paper analyzes the practical dilemmas for SMEs using Ultrapower (ChiNext) as a case. Drawing on information asymmetry and stakeholder theories, it identifies weak internal motivation and capability, imperfect hierarchical rules, and insufficient external support. It proposes optimization paths including lightweight management structures, tiered disclosure rules, and inclusive service platforms to support low-cost compliance and improved supervision.
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開示基準の適用が始まり、中小企業にもScope 3等の情報提供要請が波及する可能性がある。本稿の階層的監督と軽量な管理体制の提案は、日本の非上場中小企業の開示負担軽減策を検討する上で示唆に富む。
In the global GX context
With ISSB and CSRD driving global sustainability disclosure, this Chinese case study offers insights into tiered supervision and SME support mechanisms that could inform global policymakers seeking to balance compliance burden and market development.
👥 読者別の含意
🔬研究者:Provides empirical evidence on SME ESG disclosure challenges under mandatory regimes, useful for comparative disclosure research.
🏢実務担当者:Offers practical optimization paths for SMEs facing mandatory ESG disclosure, including lightweight management structures.
🏛政策担当者:Highlights the need for tiered rules and inclusive platforms to support SME compliance, relevant for regulators designing disclosure frameworks.
📄 Abstract（原文）
: 2026 marks the first year of mandatory ESG disclosure for A-share listed companies. Under hierarchical supervision, practical issues concerning mandatory ESG disclosure for SMEs have attracted wide attention. As a core sector serving innovative SMEs, the ChiNext Market gathers numerous private techs and small-to-medium firms. Based on the Corporate Sustainability Disclosure Standards, this paper takes Ultrapower (300002.SZ) as a typical case. Supported by information asymmetry, stakeholder and resource-based theories, it systematically analyzes the current situation and deep-seated dilemmas of SMEs’ mandatory ESG disclosure. The study finds that SMEs have insufficient endogenous motivation and practical capabilities, while imperfect hierarchical rules and inadequate external support further intensify disclosure difficulties. Accordingly, this paper proposes optimization paths from enterprises, regulators and external parties, including building a lightweight management structure, improving tiered disclosure rules and establishing an inclusive service platform. It aims to provide references for SMEs’ low-cost ESG compliance and regulators’ improved hierarchical supervision, so as to advance high-quality development of China’s capital market ESG disclosure system.
🔗 Provenance — このレコードを発見したソース
- semanticscholar http://francis-press.com/uploads/papers/XU858I95Gr4JLgKEciEk9XR5aetwtCgfBk8xXn5m.pdffirst seen 2026-08-15 05:23:50 · last seen 2026-08-16 05:32:58
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。