Sustainable Business Models and ESG Reporting Quality? Evidence from Serial Mediation Model of Technology Adoption and Triple Bottom Line Performance
サステナブルビジネスモデルとESG報告の質：技術採用とトリプルボトムラインパフォーマンスの連続媒介モデルからのエビデンス (AI 翻訳)
Fawwaz Alrwabdah, Ahmad Alomari
🤖 gxceed AI 要約
日本語
本研究は、サステナブルビジネスモデル（SBM）がESG報告の質に与える影響を、技術採用とトリプルボトムライン（TBL）パフォーマンスの連続媒介効果として検証した。マレーシアの350人の監査人、会計士、ESGマネージャーからの調査データをPLS-SEMで分析。SBMはESG報告の質、技術採用、TBLパフォーマンスに強い直接効果を持つが、技術採用の報告の質への直接効果は有意でなく、技術はTBLパフォーマンスを介して間接的に報告の質を向上させることを示した。
English
This study examines how sustainable business models (SBM) affect ESG reporting quality through serial mediation of technology adoption and triple bottom line (TBL) performance. Survey data from 350 auditors, accountants, and ESG managers in Malaysia were analyzed using PLS-SEM. SBM has strong direct effects on ESG reporting quality, technology adoption, and TBL performance. However, technology adoption does not directly improve reporting quality; it works indirectly through realized sustainability performance. The findings suggest that firms should embed sustainability in business models and align technology with sustainability outcomes rather than treating technology as a standalone reporting solution.
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基準への対応が急務であり、本論文はサステナブルビジネスモデルがESG報告の質を高める経路を明らかにしている。技術導入が直接的に報告の質を高めるのではなく、TBLパフォーマンスを介して間接的に効果を持つ点は、日本の企業がIT投資をESG経営と連動させる必要性を示唆する。
In the global GX context
As global disclosure frameworks like ISSB and CSRD emphasize the link between strategy and reporting, this study provides empirical evidence that embedding sustainability into business models — rather than adopting technology alone — enhances ESG reporting quality. It supports the idea that technology is an enabler of sustainability performance, which in turn drives disclosure quality.
👥 読者別の含意
🔬研究者:The serial mediation model (SBM → technology adoption → TBL performance → ESG reporting quality) offers a novel theoretical contribution and can inform future studies on disclosure quality drivers.
🏢実務担当者:Firms should integrate sustainability into core business models and ensure technology investments are aligned with sustainability performance improvement, rather than pursuing technology as a standalone reporting fix.
🏛政策担当者:Regulators may consider promoting business model transformation as a pathway to higher-quality ESG disclosure, complementing reporting standards.
📄 Abstract（原文）
This study examines how sustainable business models (SBM) shape the quality of environmental, social and governance (ESG) reporting, and whether technology adoption and triple bottom line (TBL) performance sequentially mediate this relationship. Drawing on the natural resource-based view, stakeholder theory and the technology–organization–environment framework, survey data from 350 auditors, accountants and ESG managers across six industry sectors were analysed using partial least squares structural equation modelling to test nine hypotheses. SBM exerts strong direct effects on ESG reporting quality, technology adoption and TBL performance. The serial path running from SBM through technology adoption and TBL performance to ESG reporting quality is significant, whereas the direct effect of technology adoption on reporting quality is not, indicating that technology improves disclosure quality indirectly through realised sustainability performance rather than directly. The study provides the first empirical test of a serial mediation model linking SBM to ESG reporting quality through technology adoption and TBL performance. The findings imply that firms should embed sustainability within their business model architecture and align technology investment with sustainability performance rather than treating technology as a stand-alone reporting solution.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.64169/djb.259first seen 2026-07-07 04:42:18
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