kaねるneru
1.

To fulfill multiple roles or responsibilities simultaneously, effectively combining two or more functions or duties into one, often beyond the primary obligation.

2.

To face a difficulty or hesitation in taking action, indicating a sense of reluctance or inability to proceed due to external circumstances or considerations.

Example:

こういう事情ですから、残念ながら、せっかくのご招待をお受けいたしかねるのです。