中小企業の持続可能性向上のためのグリーン会計およびESG報告に対応した会計情報システムの開発
DEVELOPING AN ACCOUNTING INFORMATION SYSTEM FOR GREEN ACCOUNTING AND ESG REPORTING TO ENHANCE SME SUSTAINABILITY (原題)
Atiek Sri Purwati, Dewi Susilowati, Krisnhoe Rachmi Fitrijati, Iham Rabani
🤖 gxceed AI 要約
日本語
本プログラムは、中小企業（SME）向けにグリーン会計とESG報告を統合した会計情報システム（AIS）を開発した。参加型アプローチにより、環境コストやESG指標を統合したデジタルプラットフォームを構築し、参加者の理解向上と透明性強化を実現。持続可能な経営と競争力強化に寄与する実践的モデルを提示している。
English
This community engagement program developed an integrated Accounting Information System (AIS) for SMEs, combining green accounting and ESG reporting. Through participatory methods, it built a digital platform integrating environmental costs and ESG indicators, improving participants' understanding, transparency, and sustainability reporting. The model enhances SME competitiveness and long-term resilience.
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
日本ではSSBJ開示が中小企業にも波及しつつあり、本モデルはデジタル会計基盤の整備に参考となる。ただし、日本の制度や規制に特化した内容ではないため、適用には国内基準への調整が必要。
In the global GX context
Globally, this paper offers a replicable model for integrating green accounting and ESG reporting in SMEs, aligning with ISSB and CSRD trends. It highlights practical capacity-building approaches for sustainability disclosure in resource-constrained settings.
👥 読者別の含意
🔬研究者:Provides a case study of AIS development for SME sustainability reporting, useful for understanding practical implementation challenges.
🏢実務担当者:Offers a step-by-step model for SMEs to integrate environmental data into accounting systems, enhancing ESG reporting readiness.
🏛政策担当者:Demonstrates the need for SME-focused support in sustainability reporting infrastructure, informing policy design.
📄 Abstract（原文）
Small and Medium Enterprises (SMEs) increasingly face sustainability challenges due to growing stakeholder expectations for environmental responsibility, corporate transparency, and Environmental, Social, and Governance (ESG) performance. However, many SMEs continue to rely on conventional accounting practices that inadequately capture environmental and sustainability-related information, limiting their ability to implement Green Accounting and prepare ESG reports. This community engagement program aimed to develop an integrated Accounting Information System (AIS) that supports Green Accounting and ESG reporting to enhance SME sustainability. The program employed a participatory approach consisting of preliminary assessment, capacity-building workshops, technical training, participatory system development, continuous mentoring, and monitoring and evaluation. The developed accounting information system integrates financial and non-financial information, including environmental costs, ESG indicators, and sustainability performance data, into a unified digital platform. The implementation improved participants' understanding of Green Accounting and ESG principles, strengthened digital accounting competencies, enhanced the systematic recording of environmental and sustainability information, and increased organizational transparency for managerial decision-making. The integrated system also enabled more effective sustainability reporting while supporting resource efficiency and long-term business resilience. This program provides a practical and replicable model for integrating digital accounting, Green Accounting, and ESG reporting within SMEs, thereby contributing to sustainable business management and strengthening SME competitiveness in both domestic and international markets.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.32424/icsema.v2i2.1048first seen 2026-08-19 04:37:16
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