Recommended Features for Digital Reporting Systems to Support Emissions Disclosures for Small and Medium-Sized Enterprises
中小企業の排出量開示を支援するデジタル報告システムの推奨機能 (AI 翻訳)
Tijn van Gerven, Konstantinos Tsilionis, Baris Ozkan
🤖 gxceed AI 要約
日本語
本論文は、CSRDに基づくGHG排出量報告において中小企業（SMEs）が直面するデジタルおよびワークフロー上の課題を調査する。文書分析とインタビューを用いた定性ケーススタディにより、規制期待と実際の慣行とのギャップを特定し、検証可能で一貫性のある機械可読な排出量報告を可能にするデジタル報告システムの機能を提案する。
English
This study investigates the digital and workflow challenges SMEs face in GHG emissions reporting under the EU's CSRD. Using document analysis and qualitative case studies, it identifies key barriers and proposes features for digital reporting systems that enable verifiable, consistent, and machine-readable emissions disclosures, informing software vendors and policy support.
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
日本のSSBJや有報への環境情報開示の拡大に伴い、中小企業の排出量報告のデジタル化は重要な課題となる。本論文の提案は、日本における中小企業向け開示支援システムの設計や政策立案に示唆を与える。
In the global GX context
With the CSRD and global trends toward mandatory climate disclosure, SMEs face disproportionate challenges in digital emissions reporting. This paper provides actionable recommendations for software developers and regulators to design scalable, interoperable systems that reduce compliance burdens.
👥 読者別の含意
🔬研究者:This paper identifies barriers and recommends digital system features that can be empirically tested in future studies on SME disclosure.
🏢実務担当者:Software vendors can use the recommended features to develop tools that simplify CSRD compliance for SMEs.
🏛政策担当者:Regulators should consider SME-specific support mechanisms, such as standardized templates and digital infrastructure, to facilitate accurate emissions reporting.
📄 Abstract（原文）
Sustainability reporting has evolved from a voluntary practice into a regulatory obligation, particularly within the European Union, where the Corporate Sustainability Reporting Directive (CSRD) mandates extensive Environmental, Social, and Governance (ESG) disclosures. Among its most demanding components is greenhouse gas (GHG) emissions disclosure, which poses significant challenges, particularly for small and medium-sized enterprises (SMEs) lacking the technical infrastructure, expertise, and resources to accurately collect, measure, and report the required data. Despite the urgency of CSRD compliance, there is limited academic research on how SMEs adopt or struggle with digitally enabled solutions to meet their emissions reporting requirements. To address this gap, this study investigates key digital and workflow-related challenges SMEs face in collecting and reporting emissions data in preparation for compliance. Adopting a multi-method approach, the study begins with a document analysis of white papers, policy reports, and CSRD standards to establish normative expectations for emissions reporting. Concurrently, a qualitative case study involving semi-structured interviews with professionals from SMEs takes place to identify recurring obstacles and practices. Finally, through a gap analysis between regulatory expectations and actual SME practices, the study identifies key barriers to CSRD compliance and offers recommendations for digital reporting system features that facilitate verifiable, consistent, and machine-readable emissions reporting. In doing so, the study contributes to an emergent ESG literature by offering insights into SME emissions reporting practices. It is also intended to inform software vendors aiming to support SMEs in navigating the technology-driven CSRD compliance landscape.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.1007/978-3-032-14518-5_13first seen 2026-05-14 22:29:36
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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。