← 論文一覧に戻る

Voluntary sustainability reporting (VSME) as a premise for accessing european funds and developing sustainable investment strategies in smes

欧州資金へのアクセスと中小企業の持続可能な投資戦略の前提としての任意持続可能性報告（VSME） (AI 翻訳)

Gabriela Ciurea-Ercau

ジャーナル2026-07-01#ESGOrigin: EU経営インパクト: 資金調達対象セクター: cross_sector
DOI: 10.53486/mfsne2025.26
原典: https://doi.org/10.53486/mfsne2025.26

🤖 gxceed AI 要約

日本語

本研究は、EFRAGが導入した中小企業向け任意持続可能性報告基準（VSME）が、EU資金へのアクセスと持続可能な投資戦略に与える影響を検討する。混合手法を用いて、VSME採用企業と非採用企業の資金獲得成功率を比較し、報告と資金申請の統合に関するベストプラクティスを特定する。最終的には、中小企業が持続可能性を成長の原動力として活用するための戦略的枠組みを提供する。

English

This study examines the impact of the Voluntary Sustainability Reporting Standards (VSME) for SMEs on access to EU funds and sustainable investment strategies. Using a mixed-method approach, it compares funding success rates between VSME adopters and non-adopters, identifies best practices for integrating reporting with funding applications, and aims to develop a strategic framework for SMEs to leverage sustainability as a growth driver.

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開示が上場企業中心である一方、中小企業向けの簡易な開示枠組みは未整備。EUのVSMEは、日本の中堅・中小企業がサプライチェーン上の要請や取引先からの要請に対応する際の参考となり得る。また、日本政策金融公庫などの融資判断にESG要素を組み込む動きが進む中、任意報告が資金調達に与える影響を示す本研究成果は示唆に富む。

In the global GX context

This research addresses the global gap in understanding how voluntary sustainability reporting frameworks like VSME can facilitate SME access to finance. It provides evidence for the effectiveness of simplified reporting standards in bridging regulatory gaps, which is relevant for jurisdictions like the US and Asia where SME disclosure is not yet mandatory. The findings will inform policymakers and financial institutions on how to design SME-friendly reporting frameworks that enhance access to capital.

👥 読者別の含意

🔬研究者:Provides a framework for studying the link between voluntary sustainability reporting and SME access to finance, with a mixed-method approach.

🏢実務担当者:Offers insights into how adopting VSME can improve funding applications and competitive advantage for SMEs.

🏛政策担当者:Highlights the potential of voluntary reporting standards to support SME sustainability and access to EU funds, informing policy design.

📄 Abstract（原文）

The transition towards a sustainable economy requires to small and medium-sized companies (SMEs) to adopt transparent practices aligned with environmental, social and governance (ESG) principles. The Voluntary Sustainability Reporting Standards (VSME) for SMEs, introduced by the European Financial Reporting Advisory Group (EFRAG) offers a simplified framework for non-listed SMEs to disclose sustainability-related information without the complexity of mandatory standards, often associated with large corporations. VSME enable businesses to demonstrate their commitment to sustainability, improve stakeholders trust and gain competitive advantages in markets increasingly driven by ESG criteria. This research examines the role of VSME for SMEs, how this reporting influences eligibility and success rate in securing European funds, and also, analyses the strategies that SMEs implement in order to align with sustainability objectives. The proposed research aims to answer the following questions: To what extend does VSME adoption improve access to EU funds and drive strategic investments that enhance economic sustainability for SMEs? Using a mixed-method approach, the study combines qualitative interviews (Menti-quiz) with SME managers and quantitative analysis of funding success rates among forms that adopt VSME versus those are not. Expected outcomes include identifying best practices for integrating voluntary reporting with funding applications and developing a strategic framework for SMEs seeking to leverage sustainability as a growth driver. This research contributes to the academic discourse on sustainable finance and corporate reporting by highlighting the role of voluntary standards in bridging regulatory gaps and promoting resilience in the SME sector. Ultimately, the findings will inform policymakers, financial institutions and business leaders on how voluntary sustainability reporting cand transform compliance into a competitive advantage.

🔗 Provenance — このレコードを発見したソース

🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。

gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。