中小企業におけるサステナビリティ報告：課題の検討
Sustainability reporting in SMEs: an examination of challenges (原題)
Patrick Kraus, Fabian Braun, Dennis Schlegel, David Feierabend
🤖 gxceed AI 要約
日本語
EUのCSRDにより中小企業（SME）も直接・間接にサステナビリティ報告の対象が拡大している。本研究は報告を開始した10社のSMEへの半構造化インタビューを主題分析し、財務・人材・技術資源の制約と、進化する規制基準への適応の複雑さという独自の障壁を明らかにした。SMEが報告義務を乗り越えるための実務的示唆を提供する。
English
As the EU CSRD expands mandatory sustainability reporting, SMEs face pressure directly or via larger partners and financiers. Through semi-structured interviews with ten reporting SMEs analyzed by thematic coding, the study identifies key obstacles: limited financial, human and technical resources and difficulty adapting to evolving regulatory standards. It offers a foundation for practical solutions to improve SME reporting processes.
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
SSBJ基準と有報・統合報告書対応が進む日本でも、サプライチェーン下流の中小企業への開示要請が拡大している。本稿は資源制約下のSMEが抱える課題を具体的に示し、日本企業のScope3・取引先エンゲージメント設計や支援策を考える上で示唆に富む。
In the global GX context
While the paper is EU/CSRD-specific, its findings on SME resource constraints resonate globally as ISSB, CSRD and supply-chain disclosure regimes push reporting requirements down to smaller firms. It adds qualitative evidence on the practical barriers that disclosure-infrastructure scholarship and standard-setters must address for proportionate, scalable reporting.
👥 読者別の含意
🔬研究者:SME開示の障壁を質的データで示し、開示基盤研究や比例性原則の議論に実証的基礎を提供する。
🏢実務担当者:大企業はScope3や取引先要請を通じてSME支援を設計する際、資源制約と規制適応コストを考慮すべきと示唆される。
🏛政策担当者:CSRDのSME適用や比例性・簡素化の議論において、現場の資源制約を踏まえた支援策・段階的適用の必要性を示す。
📄 Abstract（原文）
Purpose The integration of sustainability practices into corporate operations is gaining increased significance, driven in part by regulatory pressures such as the European Union’s (EU) Corporate Sustainability Reporting Directive (CSRD), which currently is heavily debated. Nevertheless, the directive will expand the scope of mandatory sustainability reporting. Small and medium-sized enterprises (SMEs), despite their resource constraints, are increasingly impacted, either directly through reporting obligations or indirectly via their relationships with larger reporting entities or financial institutions. This study aims to investigate the key challenges SMEs face in implementing and operating sustainability reporting. Design/methodology/approach A qualitative research approach is applied in this research. Semistructured interviews were conducted with ten SMEs that have initiated sustainability reporting practices. Thematic coding is used to analyze the data. Findings The findings shed light on the unique obstacles SMEs encounter, including limited financial, human and technical resources, as well as the complexities of adapting to evolving regulatory standards. Originality/value This study contributes to the understanding of these challenges, offering insights into how SMEs can navigate the growing demands of sustainability reporting. By addressing this gap, this research provides a foundation for developing practical solutions to enhance the sustainability reporting processes for SMEs.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1108/jfra-01-2026-0047first seen 2026-09-19 05:10:59
🔔 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。