Shaping the Future of Environmental Sustainability in SMEs : A Hybrid NGT and Grey AHP Approach
中小企業における環境持続可能性の未来を形作る：ハイブリッドNGTとグレーAHPアプローチ (AI 翻訳)
A. Chakraborty, D. Ranjan, M. Singh
🤖 gxceed AI 要約
日本語
本研究は、インドの製造業中小企業（SME）向けに、修正名目グループ技法（M‐NGT）とグレーAHPを用いてGRI準拠の環境報告フレームワークを初めて開発した。重要度マトリックスを作成し、ESG報告、特にScope 3の重要性を強調。中小企業の環境認識向上とコンプライアンス促進に貢献する。
English
This study develops a GRI-compliant environmental reporting framework for Indian manufacturing SMEs using Modified NGT and Grey AHP. It creates a materiality matrix for environmental challenges and emphasizes ESG reporting, especially Scope 3, to promote awareness, accountability, and cost mitigation. This is a pioneering effort for SME sustainability disclosure in India.
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
インドの中小企業向けだが、日本でも中小企業のGX開示（SSBJ対応）に示唆を与える。特にScope 3報告のコスト軽減や、GRIフレームワークの活用方法として参考になる。
In the global GX context
This paper contributes globally by providing a replicable methodology (NGT+Grey AHP) for developing SME sustainability standards. It aligns with ISSB and TCFD's push to expand disclosure to smaller entities, addressing Scope 3 challenges in emerging economies.
👥 読者別の含意
🔬研究者:Methodological contribution of combining NGT and Grey AHP for sustainability framework development in SME contexts.
🏢実務担当者:Practical guidance for SMEs to implement GRI-compliant environmental reporting, including Scope 3.
🏛政策担当者:Insights for designing SME disclosure policies that reduce cost and improve compliance, applicable in emerging markets.
📄 Abstract（原文）
The manufacturing sector is crucial for sustainable development, with Small and Medium Enterprises (SMEs) constituting 90% of businesses and aiding exports and job creation. This study examines environmental sustainability challenges in manufacturing SMEs and ranks standards and disclosures using Modified Nominal Group Technique (M‐NGT) and Grey Analytic Hierarchy Process (Grey‐AHP). The research produced a materiality matrix for environmental challenges and proposed benchmarks for SMEs' sustainability standards. Reporting Environmental, Social, and Governance (ESG) metrics is expected to provide strategic environmental solutions. This is the first effort to create a Global Reporting Initiative (GRI) compliant environmental reporting framework for Indian manufacturing SMEs. The study enhances understanding of SMEs' role in national sustainability by integrating the materiality matrix with environmental needs. It highlighted the importance of environmental reporting in promoting awareness, accountability, and compliance understanding. Smaller enterprises will learn to recognize climate change and meet environmental standards. These efforts will help mitigate the costly ESG reporting process, especially Scope 3. This research is one of the first in India to utilize NGT and grey theory for developing sustainability reporting standards and protocols for manufacturing SMEs, using the GRI framework.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1002/sd.70969first seen 2026-05-15 18:47:25
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