[ESG Management for SMEs] Over 90% of companies implementing ESG management plan to continue. While awareness remains at 30%, companies that have adopted it find greater business significance.

Forval GDX Research Institute, operated by Forval Co., Ltd. (Headquarters: Shibuya-ku, Tokyo; Representative Director and President: Masanori Nakajima; hereinafter "Forval"), a next-generation management consultant group with the philosophy of "FORVAL: Creating a new world with 'new common sense'," will issue "BLUE REPORT April-No. 2" on Friday, March 27, 2026. This report investigates the awareness and implementation status of ESG management among small and medium-sized enterprises (SMEs), including their progress, effects, challenges, and future intentions for promotion.

Purpose of this Report: "Understanding the status and progress of ESG management initiatives among SMEs, their effects, challenges, and future outlook"

SMEs conduct their businesses daily while facing various management challenges, such as differentiation from competitors, operational efficiency, performance recovery, securing and developing human resources, building strong organizations, and sustainable management. One method for solving these management challenges that has garnered attention in recent years is ESG management. Our institute has focused on SMEs' initiatives in ESG management and conducted surveys to understand the current situation.

ESG management refers to management that considers Environment, Social, and Governance. These initiatives are expected to lead to sustainable growth through business differentiation, securing and retaining excellent human resources, and strengthening risk management through enhanced governance. However, the adoption of ESG management among SMEs is still limited, as indicated in our previous survey (*) on the same topic. More than a year has passed since that survey; how have SMEs' efforts in ESG management changed? This third installment in the "SME GDX/ESG Promotion Strategy" series focuses on ESG management and reports on survey results regarding its awareness, implementation status, progress, effects, challenges, and future intentions for promotion.

(*) Forval GDX Research Institute "BLUE REPORT mini 'SMEs' Response to ESG'"

https://www.forval.co.jp/consulting/pdf/bluereport_202411.pdf

●For details on this report, please refer here.

　URL：https://gdx-research.com/wp-content/uploads/2026/03/bluereport_202604ver02.pdf

Summary

■30.8% of companies are aware of ESG management

*Total of "aware and can explain to others" and "aware but not enough to explain"

・Regarding awareness of ESG management, the total of "aware and can explain to others" (5.7%) and "aware but not enough to explain" (25.1%) resulted in 30.8% of companies being aware...