Digitalization and Financial Reporting of MSMEs in the Green Economy Era: A Review
グリーン経済時代におけるMSMEのデジタル化と財務報告：レビュー (AI 翻訳)
Subhan Abu Bakar, Syaifuddin Yana, Alfian Nurhadi, Syibran Malisi, M.Toha Mustafa
🤖 gxceed AI 要約
日本語
本レビュー論文は、グリーン経済時代における中小零細企業(MSME)の財務報告に対するデジタル化の影響を検討。クラウド会計、ブロックチェーン、電子報告ツールの導入が効率性や透明性を向上させる一方、ESG指標の統合や持続可能性報告の標準化には課題があると指摘。デジタル・財務報告フレームワークの必要性を強調。
English
This review examines how digitalization affects financial reporting of MSMEs in the green economy. It finds that digital tools improve efficiency and transparency but integration of ESG indicators and standardized sustainability reporting remain challenging. The study calls for an integrated digital-financial 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MSMEのデジタル化とESG報告の統合が課題となっている。本レビューは、標準化された枠組みの欠如など共通の障壁を指摘しており、今後の政策検討に示唆を与える。
In the global GX context
This paper addresses the intersection of digitalization and ESG reporting for MSMEs, a gap in global sustainability disclosure literature. It highlights the lack of standardized frameworks for smaller enterprises, which is relevant to international standard-setters like ISSB and efforts to include MSMEs in transition finance.
👥 読者別の含意
🔬研究者:This review synthesizes existing literature on digitalization and ESG reporting for MSMEs, identifying research gaps such as the lack of empirical evidence linking digital systems to sustainability outcomes.
🏢実務担当者:MSMEs and their advisors can use the findings to consider digital tools that enhance ESG reporting and access to green financing, though standardized frameworks are still needed.
🏛政策担当者:Policymakers should note the call for an integrated digital-financial reporting framework with ESG indicators tailored to MSMEs, as current standards often overlook smaller firms.
📄 Abstract（原文）
This study conducts an article review to examine how digitalization influences the financial reporting practices of Micro, Small, and Medium Enterprises (MSMEs) within the green economy era. Advances in digital technologies including cloud accounting, blockchain-based systems, and electronic reporting tools are reshaping MSME financial management by improving efficiency, accuracy, and transparency. However, evidence linking digital financial systems with sustainability-oriented reporting remains limited, particularly in developing economies. Using an article review method, this study synthesizes relevant literature published between 2013 and 2025 from major academic databases. The review identifies three core themes: (1) digital adoption and improvements in financial efficiency, (2) enhanced reporting transparency and data reliability, and (3) the integration of sustainability elements through green and ESG-oriented financial disclosure. Findings indicate that digitalization can strengthen MSME financial accountability, support access to green financing, and encourage alignment with Environmental, Social, and Governance (ESG) standards. Nonetheless, challenges persist, including limited digital literacy, insufficient technological infrastructure, and the lack of standardized sustainability reporting frameworks for MSMEs. Overall, the study highlights the need for an integrated digital–financial reporting framework that incorporates ESG indicators to support green digital accounting. The findings provide valuable insights for future research and offer guidance for policymakers in promoting sustainable digital transformation among MSMEs.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.32664/icobits.v1.133first seen 2026-05-14 22:13:49
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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。