Enabling Factors for the Shift From ESG Scores to ESG Performance Management System in SMEs: An Interventionist Approach
中小企業におけるESGスコアからESGパフォーマンス管理システムへの移行の促進要因：介入主義的アプローチ (AI 翻訳)
Alessandra Rigolini, C. Presti, K. Corsi
🤖 gxceed AI 要約
日本語
本研究は、中小企業が象徴的なESG開示から実質的なESGパフォーマンス管理システム（PMS）へ移行する要因を、イタリアの石材産業地区のデータを用いて分析。制度的圧力、地区レベルのダイナミクス、仲介者、助成金プログラム、組織文化の5つの要因が相互依存的に作用することを特定。ESG統合を累積的でシステム的に強化されるプロセスとして概念化し、コンプライアンスから戦略的管理への移行メカニズムを解明。
English
This study examines how SMEs transition from symbolic ESG disclosure to substantive ESG-oriented performance management systems (PMS) using data from an Italian stone district. It identifies five interdependent enabling factors: institutional pressures, district-level dynamics, intermediaries, funded sustainability initiatives, and organizational culture. The findings conceptualize ESG integration as a cumulative, systemically reinforced process, clarifying the shift from compliance to strategic management.
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ESG対応が課題であり、SSBJや有報での非財務情報開示が進むなか、本論文の介入主義的アプローチは、実際の管理システムへの組み込み方を示唆する。ただし、イタリアの地区データに基づくため、日本の文脈への適用には注意が必要。
In the global GX context
Globally, as ESG reporting mandates like CSRD and ISSB expand, this paper offers a framework for understanding how SMEs can move beyond box-ticking to integrate ESG into performance management. The enabling factors identified are relevant for policymakers and intermediaries designing support programs for SME sustainability transitions.
👥 読者別の含意
🔬研究者:Provides a theoretical model of ESG integration as a cumulative process with interdependent factors, contributing to the ESG and performance management literature.
🏢実務担当者:Offers actionable insights on leveraging intermediaries, district networks, and cultural embedding to shift from ESG reporting to performance management.
🏛政策担当者:Highlights the role of institutional pressures and funded initiatives in enabling SME ESG integration, informing policy design for sustainability transitions.
📄 Abstract（原文）
This study examines how small and medium‐sized enterprises (SMEs) transition from a symbolic, disclosure‐oriented ESG logic toward a substantive ESG‐oriented performance management system (PMS) grounded in actionable KPIs. Drawing on evidence from the Apuan‐Versilian Stone Industrial District through an interventionist research design, we identify five enabling factors: institutional pressures, district‐level dynamics, qualified intermediaries, participation in funded sustainability initiatives, and the reinforcing role of organizational culture. Rather than operating independently, these factors form an interdependent configuration. Institutional pressures act as antecedent triggers, while district infrastructures, intermediaries, and funded projects translate external demands into operational capability. Cultural embedding reinforces and stabilizes ESG integration over time. By conceptualizing ESG integration as a cumulative and systemically reinforced process embedded within PMS, the study clarifies the mechanisms through which ESG shifts from compliance‐oriented reporting to strategic performance management in SMEs.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1002/bse.71074first seen 2026-06-09 04:50:20
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