家族経営企業におけるサステナビリティ報告の出現：高級ファッション業界のケーススタディ
The Emergence of Sustainability Reporting in a Family Firm: A Case Study in the Luxury Fashion Industry (原題)
Fabio Magnacca, Silvia Ferramosca
🤖 gxceed AI 要約
日本語
イタリアの家族経営高級ファッション企業を対象に、初のサステナビリティ報告書作成プロセスを質的に分析。報告は技術的コンプライアンスではなく、長年の価値観を形式化する概念化プロセスとして展開される。社会情緒的資産理論に基づき、真正性・統制・継続性への懸念が段階的な開示の形成に影響することを示す。
English
A qualitative case study of an Italian family-owned luxury fashion firm preparing its first sustainability report. Drawing on socioemotional wealth theory, it shows reporting emerges as a value-translation process rather than technical compliance, shaped by concerns for authenticity, control, and continuity, leading to selective transparency.
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
SSBJ基準や有報でのサステナビリティ開示が進む日本でも、特にファッション・消費財分野の家族経営企業が開示体制を構築する際のプロセス理解に資する。形式化と真正性の緊張は日本企業の統合報告書作成にも共通する論点。
In the global GX context
As CSRD and ISSB standards push mandatory sustainability disclosure, this study illuminates the micro-processes by which firms—especially family-owned ones—translate values into formal reporting. It adds qualitative depth to disclosure scholarship dominated by quantitative compliance studies.
👥 読者別の含意
🔬研究者:Provides process-based qualitative evidence on how socioemotional wealth shapes sustainability reporting emergence, complementing quantitative disclosure research.
🏢実務担当者:Offers insight into the internal negotiation and governance needed when preparing a first sustainability report, especially for family-owned firms balancing authenticity and external expectations.
🏛政策担当者:Suggests that disclosure mandates should account for the gradual, value-driven nature of reporting adoption in family firms, potentially requiring flexible transition support.
📄 Abstract（原文）
ABSTRACT This study examines the emergence of sustainability reporting in a family‐owned luxury fashion firm. Using a qualitative case study and drawing on socioemotional wealth theory, it focuses on the preparation of a firm's first sustainability report. Findings show that reporting is not initiated as a technical compliance exercise but as a sustainability conceptualization process involving the translation of longstanding values and practices into a communicable, formal structure. This process unfolds through interrelated stages, with a specific configuration of socioemotional wealth dimensions shaping its development. The family influences this development through concerns for authenticity, control, and continuity. Sustainability reporting evolves through negotiation between internal identity and external expectations, supported by a governance core and cross‐functional collaboration. Rather than using disclosure instrumentally, the firm adopts a cautious and value‐driven approach, gradually moving toward selective transparency. In a context dominated by quantitative research, this study offers qualitative, process‐based insights into the micro‐dynamics through which sustainability reporting emerges in a family firm.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1002/bse.71803first seen 2026-11-06 05:01:48
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