Human Capital at the Core: Unpacking Managerial Perceptions and ESG Reporting Effectiveness in Emerging Markets
中核となる人的資本：新興市場における経営者の認識とESG報告の有効性を解明する (AI 翻訳)
Aruna Polisetty, G. Sowmya, Debarun Chakraborty
🤖 gxceed AI 要約
日本語
本研究は、インドの中小企業におけるデジタルESG報告の有効性に対する管理者の認識を、混合手法を用いて調査した。認識された負担感、コンプライアンス志向、戦略的志向が有効性評価に影響し、組織の準備態勢（デジタル成熟度と経営陣の支援）が実効性との関係を強化する。理論的・実践的示唆を提供する。
English
This study examines Indian SME managers' perceptions of digital ESG reporting effectiveness using mixed methods. Perceived burdensomeness, compliance orientation, and strategic orientation shape perceived effectiveness, while organizational readiness (digital maturity and managerial support) moderates the link to actual outcomes. It offers theoretical and practical insights for firms and regulators.
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
インドの中小企業を対象としているが、日本企業が新興市場でESG報告をデジタル化する際の人的資本や経営陣の関与の重要性を示唆する点で参考になる。
In the global GX context
This paper contributes to global ESG literature by highlighting the role of human capital and organizational readiness in digital ESG reporting effectiveness, relevant for emerging markets and global frameworks like ISSB.
👥 読者別の含意
🔬研究者:The paper integrates institutional theory, TAM, and RBV to explain ESG reporting dynamics, offering a novel empirical contribution for scholars studying managerial perceptions.
🏢実務担当者:Indian SMEs (and multinationals) can use these findings to enhance digital ESG reporting by addressing perceived burdens and fostering managerial support.
🏛政策担当者:Regulators in emerging markets, including SEBI, should consider organizational readiness and managerial perceptions when designing ESG reporting mandates.
📄 Abstract（原文）
ABSTRACT Environmental, social, and corporate governance (ESG) reporting has emerged as a key critical dimension of corporate accountability, paralleling the global discourse on sustainable development. The present study investigates the perceived effectiveness of digital ESG reporting from the perspective of managers (human capital) in Indian small‐ and medium‐sized enterprises (SMEs), drawing on the interplay of institutional theory, the technology acceptance model (TAM), and the resource‐based view (RBV). Employing a mixed‐method approach, narrative inquiry was conducted with six managers across five randomly selected firms from the SEBI top‐500 list, complemented by 473 valid survey responses. The study findings reveal that perceived burdensomeness, compliance orientation, and strategic orientation significantly shape managers' evaluations of digital ESG reporting effectiveness, which in turn influences actual ESG outcomes. Moreover, organizational readiness expressed through digital maturity and managerial support (leadership commitment and employee training) emerges as a moderating factor, strengthening the link between perceived and actual effectiveness. This study contributes to ESG literature by integrating multi‐theoretical perspectives to explain reporting dynamics, offering both practical insights for firms navigating ESG mandates and policy implications for regulators.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1002/bse.70915first seen 2026-05-05 21:31:37
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