Digitalization, ESG Reporting, and Circular Economy: Accounting Challenges for Women-Led SMEs
デジタル化、ESG報告、循環経済：女性主導中小企業の会計課題 (AI 翻訳)
Radosveta Krasteva-Hristova, Ива Монева
🤖 gxceed AI 要約
日本語
本論文は、EUの持続可能性報告フレームワークにおける女性主導中小企業のESG・循環経済報告のコストと複雑性をデジタル化が軽減する可能性を検討。測定、評価、開示、専門的判断の4つの課題領域を特定し、デジタルプラットフォームや自動化ツールといった解決策を提案する。概念フレームワークと実践的推奨事項を示し、特にデータセットの最小構成と段階的導入アプローチに焦点を当てる。
English
This study examines how digitalization can reduce the cost and complexity of ESG and circular economy reporting for women-led SMEs within the EU sustainability reporting framework. It identifies four key challenge domains: measurement, valuation, disclosure, and professional judgment. The analysis links these challenges to digital enablers such as data platforms and automation tools, and proposes a conceptual framework connecting regulatory drivers, digital capabilities, and reporting outcomes. Practical recommendations include minimum viable ESG datasets and a staged digital adoption approach.
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
日本でも2024年よりSSBJ基準が公表され、中小企業のESG開示対応が課題となっている。本論文のデジタル化による報告効率化・信頼性向上の知見は、日本の中小企業や地方企業のESG実務に応用可能であり、国内のガイドライン策定にも示唆を与える。
In the global GX context
This paper addresses a critical global gap: how SMEs, especially women-led ones, can leverage digitalization to meet growing ESG disclosure demands. As frameworks like ISSB and CSRD expand, scalable solutions for smaller entities are urgently needed. The proposed conceptual framework and practical recommendations offer a pathway for harmonizing digital tools with regulatory requirements, contributing to the broader agenda of inclusive and efficient sustainability reporting.
👥 読者別の含意
🔬研究者:Provides a structured problem matrix linking digital enablers to ESG accounting challenges, offering a foundation for empirical research on SME reporting.
🏢実務担当者:Offers actionable recommendations including minimum viable ESG datasets and staged digital adoption, useful for SME sustainability teams.
🏛政策担当者:Highlights the need for harmonized data requests and targeted capacity-building for SMEs, relevant for regulators designing proportionate disclosure rules.
📄 Abstract（原文）
This study examines how digitalization can reduce the cost and complexity of ESG and circular economy reporting for women-led SMEs within the evolving EU sustainability reporting framework, with a focus on the Danube Region. Using a conceptual accounting approach grounded in EU regulatory documents, academic literature, and prior bibliometric research, it identifies four key challenge do-mains: measurement, valuation, disclosure, and professional judgment. The analysis is complemented by an exploratory empirical extension based on publicly available documents and illustrative cases of women-led SMEs from the Danube Region. It develops an accounting-oriented problem matrix linking these challenges to digital enablers such as data platforms, automation tools, and traceability technologies. The findings suggest that digitalization improves not only efficiency, but also the reliability, auditability, comparability, and scalability of ESG reporting. A conceptual framework is proposed, connecting regulatory drivers, digital accounting capabilities, and reporting outcomes, including improved assurance readiness and access to finance. The paper also provides practical recommendations, including minimum viable ESG datasets and a staged digital adoption approach, alongside policy implications related to harmonized data requests and targeted capacity-building for SMEs. The study contributes by integrating ESG reporting, circular economy, digitalization, and gender-sensitive SME constraints into an explicitly accounting-centered analytical framework.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.20944/preprints202604.0721.v1first seen 2026-05-05 21:31:15
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。