バングラデシュ製造企業におけるESG報告準備態勢の制度的・組織的要因による説明
Explaining ESG reporting preparedness through institutional and organizational factors among manufacturing firms in Bangladesh (原題)
Md. Fazlay Rabbi
🤖 gxceed AI 要約
日本語
バングラデシュの製造企業354名の会計・財務・サステナビリティ担当者への調査をPLS-SEMで分析し、規制圧力・ステークホルダー圧力・会計能力・ESG認知がESG準備態勢をどう形成するかを検証した。規制はコストではなく、認識障壁を下げ内部能力を高めるロードマップとして機能することを示す。ESG準備態勢を開示前段階の独立した構成概念として位置づけた点が理論的貢献である。
English
Surveying 354 accounting, finance, and sustainability professionals at Bangladeshi manufacturers via PLS-SEM, this study shows how regulatory pressure, stakeholder pressure, accounting capability, and ESG awareness jointly shape ESG reporting preparedness. Regulation acts less as a compliance cost than as a roadmap lowering perceived barriers and building internal capability. It positions ESG preparedness as a distinct pre-disclosure construct.
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
日本企業にとっては、サプライチェーン上流の新興国サプライヤーがESG開示体制を整える条件を理解する材料となる。SSBJ・有報でのScope3開示や調達先への開示要請を設計する際、相手側の準備態勢ギャップをどう埋めるかの示唆を与える。
In the global GX context
As ISSB/CSRD-driven disclosure expectations cascade into global supply chains, this paper explains why emerging-market suppliers lag and how regulation can function as an enabling roadmap rather than a cost. It adds empirical evidence from an export-dependent, regulatory-developing economy to the disclosure-readiness literature.
👥 読者別の含意
🔬研究者:ESG準備態勢を開示前段階の構成概念として扱う実証モデルと、制度理論×RBVの統合枠組みを提供する。
🏢実務担当者:新興国サプライヤーの開示準備を評価・支援する際、規制・ステークホルダー圧力と会計能力のどこに働きかけるべきかの示唆を得られる。
🏛政策担当者:規制が認識障壁を下げ能力構築を促すロードマップとして機能しうることを示し、段階的開示制度設計の根拠となる。
📄 Abstract（原文）
Abstract The accelerating global demand for Environmental, Social, and Governance disclosure has outpaced firms’ internal readiness in emerging economies, creating a widening capability expectations gap. Drawing on Institutional Theory and the Resource-Based View, this study examines how regulatory pressure, stakeholder pressure, accounting capability, and ESG awareness interact to shape ESG preparedness. This latent organizational capacity must precede disclosure among manufacturing firms in Bangladesh. Using a cross-sectional survey of 354 accounting, finance, and sustainability/compliance professionals representing manufacturing firms, the proposed model was estimated with Partial Least Squares Structural Equation Modeling (PLS-SEM). This study tests an integrated model in which regulatory pressure, stakeholder pressure, and internal accounting capability jointly determine ESG preparedness. At the same time, ESG awareness serves as a cognitive enabler, and regulatory and stakeholder pressures act as coordinating mechanisms that lower perceived barriers. The findings extend prior literature by demonstrating that, in a regulatory-developing, export-dependent emerging economy, regulation functions less as a compliance cost and more as a roadmap that lowers perceived barriers while building internal capability. The study contributes to sustainability accounting theory by positioning ESG preparedness as a distinct pre-disclosure construct. It provides segmented implications for manufacturing firms, regulators, professional accounting bodies, and global buyers sourcing from Bangladesh.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1007/s43621-026-04737-xfirst seen 2026-09-17 04:46:54
- semanticscholar https://doi.org/10.1007/s43621-026-04737-xfirst seen 2026-09-19 05:28:10 · last seen 2026-09-22 05:19:52
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