Strategic ESG Integration and Sustainability Reporting in the Greek Banking Sector: A Comparative Assessment
ギリシャ銀行セクターにおける戦略的ESG統合とサステナビリティ報告：比較評価 (AI 翻訳)
Stavros Garefalakis, Maria Katsougri, Erasmia Angelaki, Konstantinos Spinthiropoulos, Alexandros Garefalakis
🤖 gxceed AI 要約
日本語
本稿は、ギリシャの4大銀行（国民銀行、ユーロバンク、ピレウス銀行、アルファ銀行）の2019～2023年のESG統合を比較分析。GRI準拠指標とATHEX ESG指数を用いた質的評価の結果、ユーロバンクとアルファ銀行が先進的なガバナンス・環境実践を示す一方、社会指標の報告にはばらつきがあった。ATHEX指数は開示を促進するが、方法論上の課題も指摘される。
English
This study compares ESG integration in Greece's four systemic banks (2019–2023) using GRI indicators and the ATHEX ESG Index. Eurobank and Alpha Bank show more advanced governance and environmental practices, while social reporting remains inconsistent. The ATHEX index enhances disclosure but poses comparability challenges. The findings highlight the need for standardization to align with international frameworks and SDGs.
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
日本の銀行セクターでもESG開示が進む中、SSBJ基準や統合報告書の動きと関連。ギリシャの事例は、開示品質の格差や指標の標準化の重要性を示唆する。
In the global GX context
This paper offers a comparative ESG assessment in banking, relevant to global disclosure trends (ISSB, CSRD) and the role of stock exchange indices in driving transparency. It underscores challenges in data quality and comparability that also face EU and other markets.
👥 読者別の含意
🔬研究者:Provides a comparative framework for assessing ESG integration in banking, with insights on the ATHEX index's impact.
🏢実務担当者:Highlights best practices and gaps in ESG reporting that can inform disclosure improvements in other banks.
🏛政策担当者:Suggests the need for standardized ESG metrics and regulatory support to align banking with sustainability frameworks.
📄 Abstract（原文）
This study investigates the integration of ESG principles in the Greek banking sector through a comparative analysis of the four systemic banks—National Bank of Greece, Eurobank, Piraeus Bank, and Alpha Bank—during 2019–2023. Using a qualitative approach based on secondary data, including sustainability reports, GRI-aligned indicators, and the ATHEX ESG Index, the research evaluates ESG performance across governance, environmental, and social dimensions. Findings highlight disparities in maturity: Eurobank and Alpha Bank demonstrate more advanced and transparent governance and environmental practices, while social indicators remain inconsistently reported. The ATHEX ESG Index is shown to enhance disclosure, though its methodology poses challenges for data quality and comparability. Results suggest that effective ESG integration strengthens resilience, transparency, and long-term competitiveness within the banking sector. However, greater standardization and innovative approaches are needed for Greek banks to align fully with international sustainability frameworks and the UN Sustainable Development Goals.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.3390/admsci15100401first seen 2026-05-05 19:08:21
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