持続可能性会計情報と中小企業の持続可能性パフォーマンス：会計リテラシー、廃棄物管理、持続可能性報告の役割
Sustainability Accounting Information and SME Sustainability Performance: The Role of Accounting Literacy, Waste Management, and Sustainability Reporting (原題)
Eva Wany, Iman Supriadi, Fadilla Purwitasari
🤖 gxceed AI 要約
日本語
インドネシア東ジャワの中小企業135社を対象に、グリーン会計、持続可能性会計リテラシー、廃棄物管理が持続可能性パフォーマンスに与える影響を、持続可能性報告を媒介変数としてSEMで分析。リテラシーは直接・間接に効果があるが、グリーン会計は有意でない。知識基盤の能力が重要で、報告が透明性と正当性を高める。
English
Using SEM on 135 SMEs in East Java, Indonesia, this study finds that sustainability accounting literacy directly and indirectly (via sustainability reporting) improves SME sustainability performance, while waste management only has an indirect effect and green accounting has none. Knowledge-based capabilities matter more than technical practices, and reporting enhances transparency and legitimacy.
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
日本では中小企業のサステナビリティ報告は任意だが、サプライチェーンを通じたScope 3開示要求が増加しており、本研究成果は中小企業の報告能力向上の重要性を示唆する。SSBJ適用企業のサプライヤーとして、知識基盤の育成が実務上の示唆を与える。
In the global GX context
Globally, as sustainability reporting standards like ISSB and CSRD extend to smaller entities, this study provides evidence from an emerging economy that accounting literacy and reporting mediate sustainability outcomes. It supports capacity-building over mere technical compliance, relevant for global supply chains and SME-focused policy.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the mediating role of sustainability reporting in SMEs, contributing to dynamic capabilities theory in sustainability accounting.
🏢実務担当者:Highlights that investing in sustainability accounting literacy and reporting can improve SME sustainability performance, useful for capacity-building programs.
🏛政策担当者:Suggests that policies promoting sustainability reporting and literacy among SMEs can enhance their sustainability performance, especially in emerging economies.
📄 Abstract（原文）
This study investigates the influence of Green Accounting, Sustainability Accounting Literacy, and Waste Management on the Sustainability Performance of SMEs, with Sustainability Reporting as a mediating variable within a VUCA (Volatility, Uncertainty, Complexity, and Ambiguity) environment. The primary problem addressed is the limited integration of sustainability practices among SMEs, particularly in terms of reporting mechanisms and knowledge-based capabilities. This research adopts a quantitative approach using Structural Equation Modeling (SEM) with AMOS, based on data collected from 135 SME respondents in East Java, Indonesia. The findings reveal that Sustainability Accounting Literacy has a positive and significant effect on sustainability performance, both directly and indirectly through Sustainability Reporting. Waste Management does not exert a direct effect but shows a significant indirect impact through the mediating role of reporting. In contrast, Green Accounting does not demonstrate a significant influence on sustainability performance. These results suggest that knowledge-based capabilities play a more critical role than technical accounting practices in enhancing SME sustainability. Furthermore, Sustainability Reporting serves as a strategic mechanism to improve transparency and stakeholder legitimacy. This study contributes theoretically by integrating dynamic capabilities into sustainability accounting and offers practical insights for SMEs operating under VUCA conditions.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.70917/ijcisim-2026-5126first seen 2026-08-31 05:02:23
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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。