輸送企業における非財務報告に対する従業員の認識
EMPLOYEES’ PERCEPTION OF NON-FINANCIAL REPORTING IN TRANSPORT COMPANIES (原題)
Stefan Milojević, Miloš Milošević, Snežana Knežević
🤖 gxceed AI 要約
日本語
本研究は、セルビアの輸送企業におけるESG報告に対する管理者・報告担当者の認識を調査した。163名へのアンケート分析から、ESGトレーニングが環境要素の重要性認識を高め、教育がESG活動の認識向上に寄与することが示された。欧州グリーンディールの文脈で、ESG報告基準の促進に必要な領域を特定している。
English
This study surveys managers and reporting staff in Serbian transport companies on their perceptions of ESG reporting. Based on 163 responses, it finds that ESG training significantly increases the likelihood of rating environmental inclusion as relevant, and education improves perceptual quality by enhancing recognition of ESG activities. The paper identifies areas needing more active promotion of ESG reporting standards under the European Green Deal.
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開示義務化が進む中、従業員のESGリテラシー向上が開示品質に与える影響を示す点で示唆的。運輸業界のScope 3排出量算定や人的資本開示にも関連し、トレーニングの重要性を再認識させる。
In the global GX context
In the global context, this paper adds evidence on the human dimension of ESG reporting, showing that training and education are critical for effective non-financial disclosure. It complements technical frameworks like ISSB and CSRD by highlighting the perceptual barriers within companies, relevant for any jurisdiction implementing mandatory ESG reporting.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the role of training in ESG reporting perception, useful for studies on disclosure quality determinants.
🏢実務担当者:Highlights the need for ESG training programs to improve reporting quality and employee engagement.
🏛政策担当者:Suggests that regulatory frameworks should consider capacity-building measures to support effective ESG reporting.
📄 Abstract（原文）
Transport companies, by carrying out regular business activities in a modern and economical way, appear as extremely large consumers of fuel and energy with a high „non-green“ footprint. Associated with corporate social responsibility, ESG reporting is becoming a settled direction toward sustainable business and planet protection from climate change. This paper aims to examine the perceptions of managers and persons responsible for reporting on ESG reports segments in transport companies in Serbia and determine the area in which more active actions must be taken to promote ESG reporting standards, under the green agenda auspices, i.e. European Green Deal. The study was conducted through a survey of 163 respondents in Serbian transport companies in the second half of 2025. Findings revealed that ESG training significantly predicts a higher likelihood of rating environmental inclusion as a relevant factor, as well as that education improves perceptual quality by increasing recognition of ESG activities.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://oditor.rs/index.php/oditor/article/download/343/243first seen 2026-08-27 05:48:17 · last seen 2026-09-22 05:20:23
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