Organizational Antecedents of Sustainable Computing for ESG Measurement and Reporting: A Digital Transformation Perspective
ESG測定と報告のためのサステナブルコンピューティングの組織的要因：デジタルトランスフォーメーションの視点から (AI 翻訳)
Ahmed Abaker, Asim Seedahmed Ali Osman, Aeshah Alotaibi, Ibrahim Rizqallah Alzahrani, Daifallah Zaid Alotaibe
🤖 gxceed AI 要約
日本語
本研究は、デジタルインフラの環境影響が注目される中、組織がESG報告のための持続可能なコンピューティング（SC）実践をどのように導入するかを socio-technical モデルで検証。サウジアラビア・GCC地域の312組織への調査をPLS-SEMで分析した結果、組織的要因がSC実践の最強の予測因子であり、SC実践が断片的なデジタルデータを構造化されたESG報告システムに変換する媒介的役割を果たすことが示された。
English
This study develops and tests a socio-technical model of how organizations achieve ESG reporting readiness through sustainable computing (SC) practices. Using PLS-SEM on 312 respondents from Saudi Arabia and the GCC, it finds that organizational drivers are the strongest predictors of SC adoption, and SC practices mediate the transformation of fragmented digital data into credible ESG reporting systems.
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
日本企業にとって、ESG報告の信頼性向上にはデジタル基盤の整備が重要であることを示す。GCC地域のデータではあるが、SSBJ対応や有報でのESG情報開示を進める日本企業にも、組織能力としてのサステナブルコンピューティングの位置づけは参考になる。
In the global GX context
This paper positions sustainable computing as a foundational capability for credible ESG reporting, offering empirical evidence from a non-Western context. It highlights the mediating role of digital practices in translating raw data into structured disclosures, relevant for global ESG frameworks like ISSB and CSRD.
👥 読者別の含意
🔬研究者:Provides a validated model linking organizational factors to sustainable computing and ESG reporting readiness, useful for future studies on digital ESG infrastructure.
🏢実務担当者:Shows that investing in organizational drivers (e.g., top management support, training) is key to enabling sustainable computing for ESG reporting.
🏛政策担当者:Suggests that policies promoting digital infrastructure for ESG reporting may be more effective if they address organizational barriers.
📄 Abstract（原文）
As organizations become increasingly digital, the environmental impact of digital infrastructures is gaining growing attention within ESG agendas. However, many organizations still struggle to translate digital infrastructure data into clear, measurable, and reliable ESG reporting outcomes. This study develops and empirically tests a socio-technical model explaining how organizations achieve ESG measurement and reporting readiness through sustainable computing practices. Drawing on a quantitative cross-sectional survey of 312 respondents from government, private, and educational organizations in Saudi Arabia and the GCC region, the study employs Partial Least Squares Structural Equation Modeling (PLS-SEM) and multi-group analysis (MGA). The findings reveal that organizational drivers are the strongest predictors of sustainable computing practices, while organizational barriers exert significant negative effects on adoption. Sustainable computing practices play a critical mediating role by enabling organizations to transform fragmented digital data into structured and credible ESG reporting systems. Sectoral differences further highlight the influence of institutional contexts on adoption pathways. The study contributes by positioning sustainable computing as a foundational organizational capability that bridges digital transformation and ESG reporting, offering both theoretical insights and practical implications for enhancing ESG measurement and reporting readiness.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.3390/su18104941first seen 2026-05-17 05:10:40
🔔 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。