Corporate FinTech Adoption and ESG Disclosure in Saudi Arabia: A Textual Analysis for Sustainable Growth
サウジアラビアにおける企業フィンテック採用とESG開示：持続可能な成長のためのテキスト分析 (AI 翻訳)
Durga Prasad Samontaray, Randheer Kokku, Najeeb Muhammad Nasir, Nasir Ali
🤖 gxceed AI 要約
日本語
本研究は、サウジアラビアの非金融企業を対象に、フィンテック開示とESG報告の関係をテキスト分析で検証。2021〜2024年のデータを用い、フィンテック開示がESG開示、特に環境分野と正の相関を持つことを示した。デジタル変革と持続可能性開示が共進化することを示唆。
English
This study examines the relationship between corporate FinTech disclosure and ESG reporting among Saudi non-financial firms (2021-2024) using textual analysis. It finds a positive association, especially with environmental disclosure, suggesting digital transformation and sustainability reporting co-develop. Provides emerging-market evidence on FinTech as a governance-supporting tool.
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開示が始まり、デジタル技術を活用したESG情報の収集・開示が注目される。本研究成果は、日本企業がデジタル化とESG開示を連携させる際の参考となる。
In the global GX context
This study provides emerging-market evidence on how FinTech adoption correlates with ESG disclosure, relevant to global discussions on digitalization and sustainability reporting. It complements ISSB/CSRD implementation by highlighting the role of technology in enhancing transparency.
👥 読者別の含意
🔬研究者:Provides empirical evidence on FinTech-ESG nexus in an emerging market, useful for comparative studies.
🏢実務担当者:Highlights the potential of digital reporting systems to improve ESG data management and disclosure.
🏛政策担当者:Suggests that promoting FinTech adoption may indirectly enhance ESG reporting quality.
📄 Abstract（原文）
This study examines the relationship between corporate FinTech disclosure and ESG reporting performance among non financial firms listed on the Saudi Stock Exchange (Tadawul), with a focus on post Covid period from 2021 to 2024. Using an ESG Disclosure Index constructed from annual reports and a textual measure of FinTech adoption, the analysis provides market-level evidence on the evolution of digital transformation and ESG disclosure in Saudi Arabia. Descriptive results indicate that ESG reporting among Tadawul firms is moderate yet heterogeneous, with governance disclosure consistently stronger than environmental and social components. Correlation analysis indicates a positive association between FinTech disclosure and overall ESG disclosure, particularly within the environmental pillar. Regression results further show that the firms with stronger FinTech disclosure tend to report higher ESGDI scores. The two way fixed effects (TWFE) model yields statistically significant results and the direction of the relationship remains consistent with theoretical expectations. Pillar level analysis suggests that digital transformation is most closely aligned with environmental reporting. Taken together, the results indicate that sustainability disclosure and digital capabilities appear to co-develop in the Tadawul market. Businesses may improve their ability to track, organize, and disseminate ESG-related data by investing in digital reporting systems, analytics, and technology modernization. In this way, FinTech serves as a governance-supporting instrument that improves transparency and reporting discipline in addition to being a financial innovation. The study adds to the expanding body of knowledge by providing important emerging-market-level evidence from the Saudi capital market and highlighting how FinTech can support sustainability-driven growth in an institutional context undergoing rapid transformation.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.20944/preprints202606.1131.v1first seen 2026-08-04 04:46:28
🔔 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。