インド中小企業におけるサステナビリティ報告の障壁の構造化：SDGsへの示唆
Structuring barriers to sustainability reporting among Indian SMEs with implications for sustainable development goals (原題)
Yashomandira Kharde, Prashant Barge, Dhanashri Sanadkumar Havale
🤖 gxceed AI 要約
日本語
インドの中小企業（SME）がサステナビリティ報告を行わない要因を、系統的文献レビューで14の障壁に整理し、ISMとMICMAC分析で階層構造化した研究。規制の欠如、認識不足、資金制約が駆動要因となる一方、マテリアリティ評価の困難や報告コストは依存的な結果要因と位置づけられる。9名の専門家パネル（SME管理者7名・学術者2名）の判断に基づく質的構造化であり、政策立案者や業界団体が介入策を優先順位付けするための基礎を提供する。
English
This study identifies 14 barriers to sustainability reporting among Indian SMEs through a systematic literature review, then structures them using Interpretive Structural Modelling and MICMAC analysis with a nine-expert panel. Lack of regulation, limited awareness and financial constraints emerge as high-driving barriers, while materiality assessment difficulty and reporting cost are dependent outcomes. The expert-based structure offers policymakers and industry bodies a prioritised basis for interventions, though it is not statistically generalisable.
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基準の確定と有報でのサステナビリティ開示が大企業中心に進む一方、サプライチェーン上流の中小企業への開示要請が実務課題となっている。インドSMEの障壁構造（規制・認識・資金）は、日本の中小企業向けScope 3・間接開示支援策を設計する際の比較材料として読める。
In the global GX context
As ISSB/CSRD-driven disclosure cascades down supply chains, SME reporting capacity becomes a global bottleneck; this paper's barrier hierarchy (regulation, awareness, finance as drivers) offers a transferable diagnostic frame for jurisdictions designing proportionate SME disclosure regimes. It also connects SME reporting gaps to SDG accountability visibility, relevant to emerging-market transition finance debates.
👥 読者別の含意
🔬研究者:ISM/MICMACによる障壁の階層化手法と、SME開示研究における専門家判断ベースの限界を参照できる。
🏢実務担当者:サプライヤー側SMEの開示負担がどこから生じるかを理解し、調達先への開示要請設計に活かせる。
🏛政策担当者:SME向け開示支援策を、規制整備・啓発・資金支援の優先順位で設計する際の根拠となる。
📄 Abstract（原文）
Standard setters have increased their commitments to ensuring more standardized and high-quality information as the need to address climate change evolves. In this regard, businesses are crucial, and their contribution to SDGs is highly essential. As such, large corporations are mandated to publish sustainability reports. While some small and medium-scale enterprises (SMEs) engage in sustainability initiatives or environmental, social, and governance (ESG), they do not always disclose them. Consequently, this study addresses this gap by identifying and structuring the barriers to sustainability reporting among Indian SMEs. A systematic literature review identified 14 barriers spanning organisational, regulatory, financial, informational, and stakeholder-related dimensions. These barriers were then structured using Interpretive Structural Modelling (ISM) and MICMAC analysis following the judgements of a panel of nine experts (seven SME managers and two academics). The resulting structure represents the collective judgement of this panel and is not statistically generalisable. The results indicate that lack of regulation, limited awareness, and financial constraints function as high-driving barriers underpinning the reporting hierarchy, while difficulties in materiality assessment and reporting cost are comparatively more dependent outcomes. These findings offer Indian policymakers, SME support agencies, and industry bodies a prioritised, expert-informed basis for designing interventions that can help SMEs move toward sustainability reporting and, in turn, indirectly support the visibility and accountability of SDG-relevant practices.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1007/s43621-026-05244-9first seen 2026-11-10 05:10:58 · last seen 2026-11-13 05:21:48
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