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A Study on Internal Factors Affecting the Ability to Implement ESG Reporting in Businesses

ESG報告の実施能力に影響する内部要因に関する研究 (AI 翻訳)

V Nguyen

Journal of Management Research and Review📚 査読済 / ジャーナル2026-06-22#ESG経営インパクト: 調達リスク対象セクター: cross_sector
DOI: 10.65150/ep-jmrr/v2e6/2026-09
原典: https://doi.org/10.65150/ep-jmrr/v2e6/2026-09

🤖 gxceed AI 要約

日本語

ベトナム企業130社を対象に、ESG報告の実施能力に影響する内部要因を定量分析。重回帰分析の結果、経営陣の意識が最も強い影響力を持ち、次いで会計スキル、管理プロセス、データ基盤の順であることが判明。モデルはESG対応度の分散の56.7%を説明する。

English

This study examines internal factors influencing ESG reporting readiness among 130 Vietnamese enterprises across manufacturing, finance, and service sectors. Using multiple regression analysis, it finds that management awareness has the strongest impact, followed by accounting proficiency, management processes, and data infrastructure. The model explains 56.7% of variance in ESG readiness.

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

ベトナムを事例とするが、日本企業がサプライチェーン上の取引先（特にASEAN地域）のESG対応力を評価する際の参考となる。内部要因の優先順位（経営陣意識＞会計スキル等）は、日本の中小企業にも示唆がある。

In the global GX context

Focusing on Vietnam, the paper provides evidence on internal drivers of ESG reporting readiness in an emerging economy. The findings on management awareness as key factor are relevant for global investors and multinationals assessing supplier ESG capabilities.

👥 読者別の含意

🔬研究者:Offers a validated model (R²=0.567) linking internal factors to ESG readiness, useful for comparative studies in other emerging markets.

🏢実務担当者:Highlights that investing in management awareness and accounting skills is prioritized over data infrastructure for ESG reporting readiness.

🏛政策担当者:Suggests capacity-building programs should target managerial awareness first to accelerate ESG adoption among SMEs.

📄 Abstract（原文）

This study aims to analyze the impact of internal factors on the ability of Vietnamese enterprises to implement ESG reporting, thereby identifying the most influential factors and proposing solutions to enhance ESG readiness in the context of sustainable development and international integration. The study employs a quantitative method through a survey of 130 Vietnamese enterprises across the manufacturing, finance, and service sectors. Data was collected using a 5-point Likert scale questionnaire and analyzed using a multiple regression model in SPSS 26.0. The results indicate that management awareness is the internal factor with the strongest influence on the ability to implement ESG reporting, followed by accounting proficiency, management processes, and data infrastructure. The research model explains 56.7% of the variance in the ESG readiness index, affirming the decisive role of internal factors in enhancing the capacity for ESG reporting implementation.

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