Technology adoption and institutional influences on ESG reporting: an interpretive study of South Pacific Stock Exchange (SPX) listed companies
ESG報告における技術採用と制度的影響：南太平洋証券取引所（SPX）上場企業の解釈的研究 (AI 翻訳)
Sheikh Ali Tanzil, Kishor Chandra Meher
🤖 gxceed AI 要約
日本語
フィジーの上場企業がグローバルなESG基準と現地の制度的制約の間でどのように対応しているかを、経営者のセンスメイキング理論を用いて質的に分析。デジタル技術が透明性の促進ではなく象徴的な資源として使われ、表面的なデジタル開示と実態の乖離（デジタル・デカップリング）が生じていることを明らかにした。また、欺瞞的なグリーンウォッシングと実用的なスケーリングを区別し、小島嶼開発途上国におけるESG実践の複雑さを示す。
English
This qualitative study examines how Fijian listed companies navigate global ESG mandates and local institutional constraints, using managerial sensemaking. It reveals a 'digital decoupling' where firms use digital infrastructures as a symbolic resource, masking manual and resource-limited operations. The study distinguishes deceptive greenwashing from pragmatic scaling, offering insights for regulators in small island developing states.
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開示が始まり、中小企業を含む対応が課題。本論文の「デジタル・デカップリング」概念は、日本企業がデジタル化を形式的に進めるリスクを示唆し、実質的な開示の重要性を再認識させる。
In the global GX context
This study extends institutional theory to emerging economies, highlighting how global ISSB pressures can lead to symbolic compliance in low-enforcement contexts. It offers a framework for understanding digital-substantive gaps, relevant for global regulators and standard-setters addressing greenwashing and substantive accountability.
👥 読者別の含意
🔬研究者:Provides a novel concept of digital decoupling and extends institutional theory to ESG reporting in SIDS.
🏢実務担当者:Highlights risks of symbolic digital compliance and the need for substantive ESG practices beyond digital facades.
🏛政策担当者:Offers insights for regulators to move beyond digital facades and enforce substantive accountability in ESG reporting.
📄 Abstract（原文）
Purpose This study aims to examine how Fijian firms navigate the intersection of global environment, social and governance (ESG) mandates and local institutional constraints. It investigates technology adoption as a symbolic resource rather than a neutral enabler of transparency in small island developing states (SIDS). Design/methodology/approach Adopting an interpretive research paradigm and a managerial sensemaking lens, this research utilises a qualitative multi-case study design. Data was gathered through semi-structured, in-depth interviews with senior executives from firms listed on the South Pacific Stock Exchange (SPX) and a critical review of corporate disclosures. Findings The results reveal a front-stage and back-stage dichotomy where firms utilise digital infrastructures as a technological veil. In Fiji’s low-enforcement environment, imported coercive pressures from global bodies like the International Sustainability Standards Board (ISSB) drive a legitimacy-first pathway. This leads to digital decoupling, where impressive digital outputs mask manual and resource-constrained operational realities. Furthermore, the study distinguishes between deceptive greenwashing and pragmatic scaling, a sensemaking strategy used to bridge the gap between global expectations and local expertise gaps. Originality/value This research extends institutional theory to examine the digital-substantive gap in emerging economies. By introducing digital decoupling, it offers a framework for understanding how technology facilitates symbolic compliance in SIDS, providing insights for regulators at the Reserve Bank of Fiji (RBF) and SPX to move beyond digital facades towards substantive accountability.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1108/par-11-2025-0285first seen 2026-08-13 05:03:15
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