サステナビリティ報告の課題と便益を読み解く：SMEからの教訓
Navigating the Challenges and Benefits of Sustainability Reporting: Lessons from SMEs (原題)
Sakina Nusarifa Tantri
🤖 gxceed AI 要約
日本語
2009〜2025年の31本の文献を対象に、中小企業（SME）のサステナビリティ報告（SR）に関する構造的文献レビューを実施。SRは透明性・説明責任・ステークホルダー信頼・業務効率・イノベーションに寄与する一方、財務・技術・管理面の障壁が普及を妨げている。簡素で比例性のある開示枠組みの必要性を提言する。
English
A structured literature review of 31 studies (2009–2025) synthesizes evidence on sustainability reporting (SR) among SMEs. SR improves transparency, accountability, stakeholder trust, operational efficiency, and innovation, yet financial, technical, and administrative barriers hinder adoption. The authors call for simplified, proportionate reporting frameworks for smaller firms.
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
SSBJ基準や有報でのサステナビリティ開示が大企業中心に進む中、サプライチェーン下請けを担う日本中小企業への波及が課題。比例性原則や簡素化枠組みの議論は、日本版開示制度の裾野設計に直接示唆を与える。
In the global GX context
As ISSB/CSRD and SEC climate rules push disclosure down supply chains, SMEs face disproportionate burdens. This review supports the global policy shift toward proportionate, scalable frameworks (e.g., VSME, IFRS for SMEs) and informs how disclosure infrastructure can extend beyond large listed firms.
👥 読者別の含意
🔬研究者:SMEのSR採用要因と障壁を整理した基礎文献として、比例性原則や技術活用の研究ギャップ特定に有用。
🏢実務担当者:サプライチェーン開示要請に直面する中小企業が、簡素化ツールと段階的導入で対応する際の実務的指針。
🏛政策担当者:SME向け開示枠組みの簡素化・比例性設計と、支援策（技術・財務・能力構築）の必要性を裏付ける。
📄 Abstract（原文）
The awareness of sustainability practices among SMEs has grown in many countries. However, there are issues in their abilities in reporting financial or nonfinancial performance related to sustainability, such as the lack of resources and capabilities to conquer the barriers in reporting, while there are many benefits can come along with sustainability reporting, such as transparency and accountability. This study conducts a structured literature review (SLR) to synthesize and evaluate the growing studies on sustainability reporting (SR) among small and medium enterprises (SMEs), focusing on the challenges and benefits in the implementations across countries. Based on 31 reviewed studies from reputable journals, published between 2009 and 2025, the review showed how SMEs across countries start to integrate sustainability reporting using technologies. Most of studies reveal that SR is beneficial in increasing transparency, accountability, stakeholder trust, operational efficiency, and innovation. The results indicated that SMEs still face the significant challenges such as financial, technical, and administrative barriers. Those burdens can hinder widespread adoption among SMEs. This literature review contributes to theories by integrating perspectives of implementing SR in SMEs. Furthermore, practically, this review highlights the importance of simplified and proportionate sustainability frameworks to enhance the opportunities of adopting SR in small firms.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.24036/jea.v8i3.4821first seen 2026-09-15 04:39:44
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
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。