SUSTAINABILITY REPORTING, ENVIRONMENTAL, SOCIAL, AND GOVERNANCETRANSPARENCY, AND MSME PERFORMANCE: A SYSTEMATIC LITERATUREREVIEW
サステナビリティ報告、環境・社会・ガバナンス（ESG）の透明性、および中小企業（MSME）の業績：系統的文献レビュー (AI 翻訳)
Yulaikah, Eko Suyono, Puji Lestari
🤖 gxceed AI 要約
日本語
本研究は、サステナビリティ報告、ESG透明性、中小企業（MSME）の業績に関する研究の系統的文献レビューである。ESG報告がMSMEの透明性と説明責任を強化し、ステークホルダーの信頼、正当性、リスク管理、長期的価値創造を通じて業績向上に寄与することを示す。MSMEセクターにおけるESG開示の重要性を整理した。
English
This systematic literature review examines research on sustainability reporting, ESG transparency, and MSME performance. It finds that sustainability reporting enhances transparency and accountability, while ESG transparency improves MSME performance through stakeholder trust, legitimacy, risk management, and long-term value creation. The study synthesizes existing knowledge and highlights the growing importance of ESG disclosure for small businesses.
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開示は大企業に比べて進んでおらず、SSBJ基準の適用は上場企業中心である。本レビューは、中小企業のESG報告が業績向上に寄与する可能性を示し、今後の日本における中小企業向け開示ガイドラインや支援策の検討に示唆を与える。
In the global GX context
Globally, ESG disclosure frameworks like ISSB and CSRD are expanding, but their application to SMEs remains underdeveloped. This review synthesizes evidence that ESG transparency can benefit SME performance, offering a rationale for extending disclosure requirements and support mechanisms to smaller enterprises in global policy discussions.
👥 読者別の含意
🔬研究者:MSMEのESG報告と業績の関連に関する既存研究の全体像を把握するための基盤となる。
🏢実務担当者:中小企業がESG報告を導入する際のメリット（信頼向上、資金調達、競争力）を理解するための参考になる。
🏛政策担当者:中小企業向けのESG開示支援策や規制設計の根拠となるエビデンスを提供する。
📄 Abstract（原文）
This study aims to analyze the development of scholarly research on sustainability reporting, Environmental, Social, and Governance (ESG) transparency, and the performance of Micro, Small, and Medium Enterprises (MSMEs) through a Systematic Literature Review approach. This topic has become increasingly relevant due to the growing attention to sustainable business practices and the demand for transparency in non-financial information, including within the MSME sector, which serves as one of the main drivers of the economy. MSME performance is influenced not only by production capacity, marketing capability, and financial management, but also by the ability of business actors to implement sustainability principles, provide transparent information, and integrate environmental, social, and governance aspects into their business activities. Sustainability reporting and ESG transparency have become increasingly important because they can enhance accountability, stakeholder trust, access to financing, business reputation, and the competitiveness of MSMEs in responding to an increasingly complex business environment. This study employs a Systematic Literature Review method by examining relevant scholarly articles on sustainability reporting, ESG, information transparency, and MSME performance. The review process was conducted through the stages of identification, screening, eligibility assessment, and literature synthesis to obtain a systematic understanding of the relationships among the concepts. The findings indicate that sustainability reporting plays an important role in strengthening transparency and accountability among MSMEs. In addition, ESG transparency contributes to improving MSME performance by enhancing stakeholder trust, strengthening business legitimacy, supporting risk management, and creating long-term value.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.32424/icsema.v2i1.860first seen 2026-08-12 04:57:30
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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。