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ウォレシア地域の観光MSMEへのサステナビリティ（ESG）報告の統合：マナド沿岸部とブナケンにおける基礎的環境会計研究

Integrating Sustainability (ESG) Reporting Into Tourism MSMEs in the Wallacea Region: A Basic Environmental Accounting Research in Coastal Manado and Bunaken (原題)

Eliska Gricy Lumempouw, Jeyfenshi Nayoan, Randy Chaidir

Journal of Creative Power and Ambition📚 査読済 / ジャーナル2026-10-09#ESGOrigin: Global経営インパクト: 調達リスク対象セクター: tourism
DOI: 10.70610/jcpa.2125
原典: https://doi.org/10.70610/jcpa.2125

🤖 gxceed AI 要約

日本語

インドネシアは2027年からPSPK 1・2を適用予定だが、観光業を担う零細中小企業（MSME）にはESG議論が届いていない。ブナケン島の観光MSME12事業を対象に質的調査を行い、多くがESGを認知しない一方で廃棄物分別・地元雇用・安全確保など実践は伴っていることを確認した。財務記録は不在所有者への報告がある場合に限られ、ESG記録は皆無であり、課題は実践ではなく記録にあると結論づけ、既存の報告・デジタルチャネルを活用する「記録–証拠–伝達」枠組みを提案する。

English

Indonesia will apply its first sustainability disclosure standards (PSPK 1 and 2) from 2027, yet ESG debates rarely reach the tourism MSMEs dominant in ecologically sensitive areas. A qualitative case study of twelve tourism business units on Bunaken Island found most informants had never heard of ESG but already performed ESG-consistent practices (waste sorting, local employment, guest safety), while none recorded them. The study concludes the gap lies in recording rather than practice and proposes an embedded record–evidence–communicate reporting framework.

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SSBJ基準の適用が始まり、サプライチェーン下流の中小企業へのESG情報伝達が課題となる中、記録負担を抑えた段階的開示の設計は、日本の中小企業向けESG支援策や地域金融の非財務情報把握の参考になる。

In the global GX context

As ISSB-aligned standards (PSPK in Indonesia, SSBJ in Japan, CSRD in the EU) extend disclosure expectations into supply chains, this study offers a bottom-up model for bringing micro-enterprises into sustainability reporting without imposing heavy measurement burdens—relevant to global debates on proportionate SME disclosure.

👥 読者別の含意

🔬研究者:ESG実践と記録の乖離という現象を、中小・零細事業者レベルで実証した質的研究として参照できる。

🏢実務担当者:大企業のサプライチェーン下請け中小企業へのESG情報要請を、既存の業務記録を活用して段階的に設計するヒントになる。

🏛政策担当者:開示義務の裾野拡大において、零細事業者には測定負担の軽い『記録–証拠–伝達』型の枠組みが有効であることを示唆する。

📄 Abstract（原文）

Environmental, Social, and Governance (ESG) reporting has become a global accountability norm, and Indonesia will apply its first sustainability disclosure standards (PSPK 1 and 2) from 2027. However, ESG debates rarely reach the micro and small enterprises that dominate tourism in ecologically sensitive areas. This study explores how tourism micro, small, and medium enterprises (MSMEs) on Bunaken Island, within the Wallacea biodiversity region of North Sulawesi, understand and practise ESG, how these practices are recorded, and what reporting arrangement would be feasible. A qualitative exploratory case study was conducted through semi-structured interviews with eight MSME informants covering twelve business units (homestay, diving, culinary, and souvenir) and two community stakeholders, supported by observation and documentation, and analysed using reflexive thematic analysis. Most informants had never heard of ESG yet performed many ESG-consistent practices, particularly waste sorting, local employment, and guest safety. Their sustainability was constrained by marine debris from the mainland and by small-island infrastructure limits. Financial records existed mainly where managers were accountable to absentee owners, whereas no informant recorded ESG practices. The study concludes that the gap lies in recording rather than in practice and proposes a preliminary embedded, evidence-based reporting framework (record–evidence–communicate) that builds on existing owner reports and digital channels.

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