EUにおける中小企業向けESGデータ要件の決定要因：ハンガリーからの洞察と課題
The Determinants of ESG Data Requirements for SMEs in the European Union: Insights and Challenges from Hungary (原題)
Dorottya Sebestyén
🤖 gxceed AI 要約
日本語
本論文は、EUの非財務情報開示規制がNFRDからCSRD、2025年のオムニバス簡素化パッケージ、VSMEへと進化する中で、中小企業（SME）が間接的にESG情報要求に組み込まれる仕組みを分析する。バリューチェーン伝播、金融ガバナンス、政策調整の3経路を特定し、ハンガリーでは報告能力不足と解釈の不確実性が課題を増幅すると論じる。VSMEの比例性向上の可能性を認めつつ、政策一貫性と組織能力強化の必要性を強調する。
English
This paper analyzes how EU non-financial reporting regulation, evolving from NFRD to CSRD, the 2025 Omnibus package, and the VSME, embeds SMEs through spillover mechanisms. It identifies three pathways: value chain transmission, financial governance, and policy recalibration. In Hungary, limited reporting capacity and interpretive uncertainty intensify challenges. The study argues that while VSME may enhance proportionality, effective implementation depends on policy coherence and strengthened organizational capabilities.
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開示が大企業中心だが、サプライチェーンを通じた中小企業への間接的影響が同様に想定される。本論文のEUの経験は、日本の中小企業の開示負担と支援策を検討する上で示唆に富む。
In the global GX context
This paper contributes to global disclosure scholarship by examining how EU regulation cascades ESG requirements to SMEs, a critical yet underexplored dimension of sustainability reporting. It offers insights for jurisdictions like the US and Japan that are developing their own disclosure frameworks and considering SME impacts.
👥 読者別の含意
🔬研究者:Provides a structured analysis of regulatory spillover mechanisms affecting SMEs in ESG reporting, useful for comparative policy research.
🏢実務担当者:Helps SME sustainability teams anticipate indirect ESG data requests from large corporate clients and prepare for VSME adoption.
🏛政策担当者:Informs regulators designing SME-focused sustainability reporting standards by highlighting capacity and coherence challenges.
📄 Abstract（原文）
Environmental, Social, and Governance (ESG) reporting obligations formally target large corporations, yet small and medium-sized enterprises (SMEs) increasingly encounter indirect but consequential ESG information requirements. This study examines how EU non-financial governance regulation has evolved from voluntary disclosure practices into a structured policy architecture that progressively embeds SMEs through spillover mechanisms. The analysis is based on a structured review of key EU legislative instruments–including the transition from the Non-Financial Reporting Directive (NFRD) to the Corporate Sustainability Reporting Directive (CSRD), the 2025 Omnibus simplification package, and the Voluntary Sustainability Reporting Standard for SMEs (VSME)–interpreted in light of relevant academic scholarship. The findings show that SME exposure is systemically driven through value chain transmission, financial governance dynamics, and policy recalibration. In Hungary, limited reporting capacity and interpretative uncertainty intensify these challenges. The study argues that while the VSME approach may enhance proportionality, effective implementation depends on policy coherence and strengthened organizational capabilities.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.18690/um.epf.7.2026.44first seen 2026-09-01 04:59:41 · last seen 2026-09-21 04:32:06
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