ナイジェリアにおけるサステナビリティ報告：動向、促進要因、課題

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:SMEサステナビリティ報告の障壁と促進要因に関する理論的枠組みと文献レビューを提供。

🏢実務担当者:中小企業が報告導入を進める際の課題と実践的推奨事項を理解するのに有用。

🏛政策担当者:途上国におけるSMEの報告促進に向けた政策設計の示唆を得られる。

Abstract This study examined the emerging practice of sustainability reporting among Small and Medium Enterprises (SMEs) in Nigeria, with a specific focus on its drivers, trends, challenges, impacts, and future prospects. In light of growing global emphasis on environmental, social, and governance (ESG) performance, sustainability reporting has become a strategic tool for businesses seeking to align with international standards and stakeholder expectations. While sustainability reporting is increasingly adopted by large corporations in Nigeria, its integration among SMEs remains limited, largely due to insufficient awareness, regulatory gaps, inadequate technical capacity, and perceived high costs. The study draws on theoretical underpinnings such as stakeholder theory and legitimacy theory to explore the motivations behind SMEs’ adoption of sustainability practices. A review of recent empirical literature revealed that although SMEs recognize the potential benefits of sustainability reporting including enhanced brand image, increased access to finance, and long-term competitiveness most lack the structure and support to implement it effectively. The findings suggest that simplified reporting frameworks, targeted policy incentives, digital solutions, and stakeholder engagement are critical to improving adoption rates. The study concludes that for Nigerian SMEs to thrive in an increasingly sustainability-conscious economy, there must be a deliberate and collaborative effort among regulators, development partners, and SMEs themselves to integrate sustainability reporting into their operational frameworks.

• openalex https://doi.org/10.56201/jbae.vol.11.no5.2025.pg27.43first seen 2026-09-09 05:05:23