gxceed
← 論文一覧に戻る

Digitalization, ESG Reporting, and Circular Economy: Accounting Challenges for Women-Led SMEs

デジタル化、ESG報告、循環経済：女性主導の中小企業における会計上の課題 (AI 翻訳)

Radosveta Krasteva-Hristova, Iva Moneva

World📚 査読済 / ジャーナル2026-05-27#ESGOrigin: EU
DOI: 10.3390/world7060091
原典: https://doi.org/10.3390/world7060091

🤖 gxceed AI 要約

日本語

本稿は、EUの持続可能性報告フレームワークの中で、女性が主導する中小企業に対するESGおよび循環経済報告のコストと複雑さをデジタル化がどのように低減できるかを検討する。計測、評価、開示、専門的判断の4つの会計上の課題を特定し、デジタルプラットフォームや自動化ツールなどのデジタルイネーブラーを結び付ける概念フレームワークを提案する。

English

This conceptual study examines how digitalization can reduce ESG and circular economy reporting costs for women-led SMEs in the EU, focusing on the Danube Region. It identifies four accounting challenges (measurement, valuation, disclosure, professional judgment) and proposes a framework linking digital enablers to reporting outcomes, including enhanced assurance and access to finance.

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

本論文はEUの中小企業向けESG報告デジタル化の事例を提供しており、日本のSSBJや有報におけるSME支援策の参考となる。

In the global GX context

This paper contributes to global GX by exploring digital solutions for SME ESG reporting within the EU framework, which is relevant for jurisdictions developing streamlined reporting for smaller entities.

👥 読者別の含意

🔬研究者:ESG報告のデジタル化と中小企業の制約に関する研究の枠組みとして有用。

🏢実務担当者:女性主導の中小企業がデジタルツールを活用してESG報告負担を軽減する方法を理解できる。

🏛政策担当者:中小企業向けの調和された報告要件と能力構築の政策設計に示唆を与える。

📄 Abstract（原文）

This conceptual and analytical study examines how digitalization may reduce the cost and complexity of ESG and circular economy reporting for women-led SMEs within the evolving EU sustainability reporting framework. Particular attention is given to selected contextual examples from the Danube Region. Using a conceptual accounting approach grounded in EU regulatory documents, the academic literature, and prior bibliometric research, it identifies four key challenge domains: measurement, valuation, disclosure, and professional judgment. The analysis is complemented by an exploratory public data illustration based on publicly available documents and illustrative cases of women-led SMEs from the Danube Region. The empirical illustration is intended solely to contextualize and demonstrate the practical visibility of the proposed accounting domains rather than to validate the conceptual framework statistically. It develops an accounting-oriented problem matrix linking these challenges to digital enablers such as data platforms, automation tools, and traceability technologies. The findings suggest that digital accounting capabilities may support more efficient, reliable, comparable, and scalable ESG reporting. A conceptual framework is proposed, connecting regulatory drivers, digital accounting capabilities, and reporting outcomes, including enhanced assurance readiness and potentially improved access to finance. The study also outlines practical recommendations, including minimum viable ESG datasets and a staged digital adoption approach, alongside policy implications related to harmonized data requests and targeted capacity-building for SMEs. The study contributes to the literature by integrating ESG reporting, circular economy, digitalization, and gender-related constraints affecting women-led SMEs within an explicitly accounting-centered analytical framework.

🔗 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。