Benchmarking Sustainability Reporting in the Global Bicycle Industry: Institutional Pressures, Practices Adoption, and Standards Convergence
世界の自転車産業におけるサステナビリティ報告のベンチマーキング：制度的圧力、実践の採用、基準の収束 (AI 翻訳)
Beatriz Triane, Sandra Rafael, Margarida C. Coelho, Mohammadreza Khalaj, Ramon Carvalho, P. Almeida, Luis Pires, Ana Isabel Miranda
🤖 gxceed AI 要約
日本語
自転車産業のサステナビリティ報告を19社の英語報告書の内容分析で調査。温室効果ガスプロトコル（68%）とGRI基準（53%）への強い収束を示し、規範的同型化を示唆。欧州企業が過半数を占め、CSRDの強制的影響が示唆されるが、因果関係は断定できない。大企業は包括的な報告、中小企業は限定的な開示傾向。
English
This study benchmarks sustainability reporting in the global bicycle industry by analyzing 19 manufacturers' English reports. It finds strong convergence on the GHG Protocol (68%) and GRI Standards (53%), indicating normative isomorphism. European firms dominate, suggesting possible coercive influence from the CSRD, though causation is not established. Larger firms use more comprehensive systems, while SMEs show limited disclosure.
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開示が始まる中、中小企業の報告能力不足が課題。本論文は中小企業向けの実務支援の必要性を示唆し、日本の中小企業の開示実務に参考となる。
In the global GX context
This paper contributes to global disclosure scholarship by examining a sector often overlooked in non-financial reporting research. It provides evidence of standards convergence and institutional pressures, relevant to ISSB and CSRD implementation, and highlights the need for support for SMEs in meeting disclosure requirements.
👥 読者別の含意
🔬研究者:Provides empirical evidence of institutional isomorphism in sustainability reporting within a specific industry, useful for disclosure research.
🏢実務担当者:Benchmarking insights for bicycle manufacturers and SMEs on common reporting standards and practices.
🏛政策担当者:Highlights the potential coercive influence of CSRD and the need for tailored support for smaller firms in reporting.
📄 Abstract（原文）
The bicycle industry, despite its sustainable image, remains underrepresented in research on non-financial reporting. This study benchmarks the sustainability reporting practices of 19 global bicycle manufacturers and component manufacturers that publish dedicated reports in English. It draws on content analysis of each company’s most recent, or most complete, sustainability report to examine patterns consistent with institutional isomorphism. The results show strong convergence around the Greenhouse Gas Protocol, adopted by 68% of firms, and the Global Reporting Initiative Standards, adopted by 53%. This pattern is consistent with normative isomorphism. Similarities in multi-framework reporting may also indicate mimetic behaviour, although direct evidence of imitation is limited. European firms are overrepresented in the sample, and some company reports refer directly to EU reporting requirements. These findings suggest possible coercive influence from the Corporate Sustainability Reporting Directive, although geographic concentration alone does not establish causation. Reporting practices vary across firms. Larger companies often use more comprehensive reporting systems, while some SMEs provide more limited disclosure. However, company size alone does not fully explain reporting maturity. Sustainability disclosure among the reporting firms is shaped by shared standards, institutional pressures, and differences in organisational capacity. Overall, the analysis provides insights into reporting practices among selected firms and highlights the need for practical support for smaller manufacturers.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.3390/su18168207first seen 2026-08-13 05:11:12
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