ESG INTEGRATION AND GREEN FINANCIAL ANALYSIS: A NEW METHODOLOGICAL APPROACH TO CORPORATE FINANCIAL SUSTAINABILITY
ESG統合とグリーンファイナンス分析：企業の財務的持続可能性への新たな方法論的アプローチ (AI 翻訳)
Erkin Temirovich Shodiev
🤖 gxceed AI 要約
日本語
本研究は、ESG指標を伝統的な財務分析に統合する方法論的枠組みを提案する。分析の結果、ESGパフォーマンスの高い企業は業務効率が向上し、資本コストが低減し、環境・経済ショックに対する耐性が高いことが示された。この統合モデルは、持続可能な会計とグリーンファイナンスの実践に貢献する。
English
This study proposes a methodological framework integrating ESG indicators into traditional financial analysis. It finds that firms with strong ESG performance exhibit higher operational efficiency, lower capital costs, and greater resilience to environmental and economic shocks. The integrated model enhances decision-making by incorporating non-financial sustainability dimensions, contributing to sustainable accounting and green finance practice.
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や統合報告書の普及に伴い、ESG情報の財務分析への統合が求められている。本論文は実務的な分析モデルを提供し、企業の開示対応や投資家対話の質向上に寄与する。
In the global GX context
As ISSB, CSRD, and SEC climate rules advance, integrating ESG factors into financial analysis becomes critical. This paper offers a practical model for firms and investors to assess the financial materiality of ESG performance, supporting disclosure and risk management frameworks.
👥 読者別の含意
🔬研究者:This paper provides a structured methodology for combining ESG and financial metrics, valuable for sustainable accounting and green finance scholars.
🏢実務担当者:Corporate sustainability teams can use this model to quantify the financial impact of ESG performance and communicate it to investors.
🏛政策担当者:Regulators can reference this framework to design guidelines that encourage ESG integration in financial reporting.
📄 Abstract（原文）
The global transition toward sustainable economic development has significantly transformed corporatefinancial management and reporting systems. In this context, Environmental, Social, and Governance (ESG) indicatorshave emerged as essential tools for evaluating corporate sustainability performance and long-term financial resilience.This study aims to develop a methodological framework for integrating ESG indicators into green financial analysis toassess corporate financial sustainability comprehensively. The research employs a systematic analytical approach bycombining traditional financial indicators with ESG metrics to evaluate their joint impact on corporate stability, investmentattractiveness, and risk reduction. The study identifies that firms with strong ESG performance demonstrate higheroperational efficiency, improved stakeholder confidence, lower capital costs, and greater resistance to environmental andeconomic shocks. Furthermore, the proposed integrated methodology enhances decision-making quality by incorporatingnon-financial sustainability dimensions into financial evaluation processes. The findings contribute to the advancementof sustainable accounting and green finance literature by providing a practical analytical model suitable for corporations,investors, regulators, and policymakers operating within sustainable economic transformation conditions
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.5281/zenodo.20357168first seen 2026-07-09 04:39:22
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