Small but Impactful: The Growing Role of SMES in Sustainability and ESG Reporting
小さくても影響力あり：中小企業のサステナビリティとESG報告における成長する役割 (AI 翻訳)
Valentina Minutiello, Patrizia Tettamanzi, Michael Murgolo
🤖 gxceed AI 要約
日本語
本研究は、イタリア北部の196社の製造業中小企業を対象に、サステナビリティ採用とESG開示の促進要因を探索的に分析した。混合手法とPLS-SEMを用いた結果、企業の信念がリーダーの個人属性や企業特性よりも戦略に強く影響すること、持続可能性会計ツールの活用やパンデミックが移行を加速したことが明らかになった。中小企業向けの支援策に政策インプリケーションを提供する。
English
This study explores drivers of sustainability adoption and ESG disclosure among 196 Italian manufacturing SMEs using a mixed-methods approach and PLS-SEM. Results show corporate beliefs trump leader backgrounds, and sustainability accounting tools and COVID-19 accelerated transitions. The findings offer early insights for policymakers to support SME sustainability.
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
イタリアの中小企業を対象とした研究だが、日本でも中小企業の ESG 報告やサステナビリティ経営が注目されており、本稿の知見は国内の中小企業支援策や開示枠組みの設計に参考となり得る。特に、企業信念の重要性や会計ツールの役割は、日本の中小企業でも検討すべき点である。
In the global GX context
This paper provides evidence on SME sustainability drivers, a topic often overlooked in global GX discourse. It complements the ISSB and CSRD focus on large firms by showing how SMEs can be supported through tailored frameworks. The COVID-19 acceleration factor and role of accounting tools are globally relevant for transition finance and capacity-building.
👥 読者別の含意
🔬研究者:Provides a PLS-SEM model of SME ESG drivers, useful for extending research to other regions or integrating with carbon accounting.
🏢実務担当者:Highlights the importance of corporate beliefs and sustainability tools for SMEs; can guide internal ESG strategy development.
🏛政策担当者:Offers evidence for designing targeted SME sustainability frameworks, especially regarding tool availability and post-pandemic recovery.
📄 Abstract（原文）
ABSTRACT Integrating environmental and social practices into small and medium‐sized enterprises (SMEs) remains challenging, particularly, due to limited corporate social responsibility (CSR) implementation and the lack of effective environmental management tools. This study explores the drivers behind sustainability adoption and environmental, social and governance (ESG) disclosure among 196 Italian manufacturing SMEs in the northern region. Using a mixed‐methods approach and PLS‐SEM analysis, the research identifies the main factors influencing SMEs' alignment with the sustainable development goals (SDGs). Results show that corporate beliefs are more influential in guiding sustainability strategies than leaders' personal backgrounds or firm characteristics. Additionally, the availability of sustainability accounting tools and the impact of the COVID‐19 pandemic have accelerated sustainability transitions. The study provides early but significant insights into how SMEs are approaching responsible practices and offers guidance for policymakers and institutions to support this shift. It highlights the urgent need for targeted frameworks that help SMEs fully integrate social and environmental considerations, thus contributing meaningfully to the global SDGs agenda.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.1002/csr.70199first seen 2026-05-05 19:08:39
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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。