任意認証制度からESG戦略へ：SMEホスピタリティにおける労働力報告要件のギャップを埋める

From Voluntary Certification Schemes to Environmental, Social and Governance (ESG) Strategy: Bridging the Gap for Workforce Reporting Requirements in SME Hospitality (原題)

Melinda Ratkai, Lea Zimmermann

Administrative Sciences📚 査読済 / ジャーナル2026-09-04#ESGOrigin: EU経営インパクト: 調達リスク対象セクター: hospitality

DOI: 10.3390/admsci16090426

原典: https://doi.org/10.3390/admsci16090426

🤖 gxceed AI 要約

日本語

本研究は、SMEホスピタリティ企業が任意の認証制度（Green Globe）からESRSに基づく労働力関連の報告要件へ移行する際のギャップを、PAT&Mフレームワークを用いた定性ケーススタディで分析。政策と行動では89%の整合が見られる一方、目標と指標では14%に留まり、戦略的パフォーマンス管理の欠如を指摘。統合的でデータ駆動型の管理システムへの移行と、認証制度を足掛かりとした報告能力向上のロードマップを提案する。

English

This study examines how SME hospitality firms can bridge the gap between voluntary certification (Green Globe) and ESRS workforce reporting requirements. Using a qualitative case study and PAT&M framework, it finds strong alignment in policies and actions (89%) but limited alignment in targets and metrics (14%), highlighting a lack of strategic performance management. It proposes a roadmap for integrated, data-driven management systems and suggests certification schemes as a first step toward better ESG reporting.

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開示が始まる中、中小企業の報告負担が課題。本稿の認証制度を活用した段階的アプローチは、日本の中堅・中小企業が任意認証から開示対応へ移行する際の参考になる。

In the global GX context

As ESRS and other mandatory frameworks expand, SMEs face significant reporting challenges. This study provides a practical roadmap for leveraging voluntary certifications to build reporting capabilities, relevant for global policymakers and SMEs navigating the transition to mandatory ESG disclosure.

👥 読者別の含意

🔬研究者:Provides a framework (PAT&M) for analyzing gaps between voluntary certifications and mandatory reporting standards.

🏢実務担当者:Offers a roadmap for SMEs to transition from certification-based sustainability to integrated ESG reporting.

🏛政策担当者:Highlights the role of voluntary certifications as stepping stones for SME compliance with mandatory reporting.

📄 Abstract（原文）

Small and medium-sized enterprises (SMEs) play a pivotal role in advancing sustainability, yet many struggle to translate voluntary sustainability practices into structured, strategic business models. This study examines how this gap can be bridged between voluntary certification frameworks and emerging regulatory requirements, with a specific focus on workforce-related sustainability reporting under the European Sustainability Reporting Standards (ESRS). Using a qualitative case study of a Green Globe-certified, family-owned hotel, the research conducts a comparative gap analysis between existing organisational practices and corporate disclosure requirements, applying a Policy–Action–Target–Metric (PAT&M) framework. The findings reveal strong alignment in Policies and Actions (89%) but limited alignment in Targets and Metrics (14%), indicating a gap between sustainability activities and strategic performance management. The results highlight the need to transition from compliance-oriented initiatives to integrated, data-driven management systems. The findings also suggest that voluntary certification schemes, such as Green Globe, can be a useful first step in order to achieve better corporate reporting capabilities related to environmental, social and governance (ESG) issues. As practical implications, a roadmap solution is proposed to support system-level integration, transparency, and measurable outcomes for better business resilience.

🔗 Provenance — このレコードを発見したソース

openalex https://doi.org/10.3390/admsci16090426first seen 2026-09-06 05:08:44
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