Analysing ESG reporting structures using esrs standards - large companies and enterprises
ESRS基準を用いたESG報告構造の分析：大企業と中小企業の比較 (AI 翻訳)
Elena Fleacă, Theodora Mihaela Doltu, Beatrice Leustean, Ruxandra Ionita
🤖 gxceed AI 要約
日本語
本研究は、欧州サステナビリティ報告基準（ESRS）を枠組みとして、大企業と中小企業（SMEs）のESG報告の差異と類似点を質的内容分析により調査。報告範囲、データ粒度、ステークホルダー関与、規制遵守の課題において顕著な違いを明らかにした。この結果は、持続可能性報告における比例性と重要性に関する議論に貢献し、特に中小企業向けのカスタマイズされた報告アプローチの可能性を示唆する。
English
This paper examines differences in ESG reporting between large companies and SMEs using the ESRS framework. Through qualitative content analysis, it finds significant disparities in reporting scope, data granularity, stakeholder engagement, and regulatory compliance. The study informs debates on proportionality in sustainability reporting and suggests tailored approaches for SMEs to address environmental and social challenges.
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（サステナビリティ基準委員会）が開示基準を策定中。本論文が扱うESRSは欧州基準だが、大企業と中小企業の報告格差の分析は、日本のSSBJ適用における比例性の議論や、中小企業の開示負担軽減策に示唆を与える。
In the global GX context
This study contributes to global disclosure scholarship by empirically demonstrating the gap between mandatory large-company and voluntary SME reporting under ESRS, reinforcing the need for proportional disclosure frameworks such as those by ISSB and CSRD.
👥 読者別の含意
🔬研究者:Provides empirical evidence on reporting disparities across firm sizes for designing proportional disclosure regimes.
🏢実務担当者:Highlights practical challenges SMEs face in complying with complex standards, informing resource allocation and reporting strategy.
🏛政策担当者:Offers data for calibrating thresholds and simplifying requirements for smaller entities in sustainability reporting regulation.
📄 Abstract（原文）
Purpose of the article: This paper examines the differences and similarities in Environmental, Social, and Governance (ESG) reporting between large companies and small- and medium-sized enterprises (SMEs), using the European Sustainability Reporting Standards as a reference framework. Methodology: By conducting qualitative content analysis and comparing selected sustainability metrics, the study reveals significant differences in the scope of reporting, the level of data granularity, the extent of stakeholder engagement, and the challenges associated with regulatory compliance. Conclusions: The study may further inform academic and policy debates on proportionality and material relevance in sustainability reporting, potentially supporting improvements in regulatory frameworks, corporate governance, and sustainable business practices. Originality: While large companies are subject to mandatory sustainability disclosures, small enterprises often engage in reporting voluntarily. By highlighting these differences, the study provides useful insights into how SMEs can better address environmental and social challenges through tailored reporting approaches, thereby advancing the debate on proportionality and relevance in sustainability reporting.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.59295/dnwe2025.02first seen 2026-06-12 05:45:35
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