商業銀行における企業価値向上のための多次元ESGフレームワーク：系統的文献レビュー
Toward a Multi-Dimensional ESG Framework for Enhancing Firm Value in Commercial Banks: A Systematic Literature Review (原題)
Atri Nodi Maiza Putra, Rida Prihatni, M. Yusuf
🤖 gxceed AI 要約
日本語
本研究は、銀行部門におけるESGと企業価値の関係を体系的にレビューし、研究動向とギャップを特定する。PRISMAガイドラインに従いScopusデータベースから文献を選定し、VOSviewerを用いた計量書誌分析を実施。2020-2025年にかけて出版が急増し、ESG開示、パフォーマンス、スコア、サステナビリティ報告、CSR支出などのテーマが主要である。多くの研究がESGと企業価値の正の関連を報告する一方、結果の不一致や媒介・調整変数の考慮不足が課題であり、多次元ESGフレームワークを提案する。
English
This study systematically reviews the literature on the relationship between ESG and firm value in the banking sector, identifying trends, gaps, and future directions. Following PRISMA guidelines and using Scopus, bibliometric analysis with VOSviewer reveals a surge in publications from 2020-2025, focusing on ESG disclosure, performance, scores, sustainability reporting, and CSR expenditure. While most studies find a positive ESG-firm value link, inconsistencies and limited mediator/moderator consideration persist. The authors propose a Multi-Dimensional ESG Framework to guide future research and sustainable banking practices.
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
日本の銀行業界では、SSBJ開示やサステナビリティ経営が進む中、ESGと企業価値の関連性を整理した本レビューは、今後の開示実務や投資家対応の基礎資料となる。特に、多次元フレームワークは、日本企業がESG情報を戦略的に活用する際の示唆を提供する。
In the global GX context
Globally, this review contributes to the ESG-financial performance discourse, particularly for banks facing evolving disclosure standards like ISSB and CSRD. By synthesizing diverse ESG operationalizations and proposing a multi-dimensional framework, it offers a structured approach for future research and practical implementation in sustainable finance.
👥 読者別の含意
🔬研究者:Provides a structured overview of ESG-firm value research in banking, highlighting gaps and proposing a framework for future studies.
🏢実務担当者:Offers insights into how ESG dimensions can be strategically managed to enhance firm value, useful for sustainability reporting and investor relations.
🏛政策担当者:Highlights the importance of consistent ESG measurement and disclosure, informing regulatory frameworks for sustainable banking.
📄 Abstract（原文）
Environmental, Social, and Governance (ESG) has become a prominent issue in the banking sector due to the increasing emphasis on sustainability and responsible finance. This study aims to systematically review the literature on the relationship between ESG and firm value in the banking sector and identify research trends, gaps, and future research directions. The study follows the PRISMA guidelines for article identification and selection using the scopus database. In addition, bibliometric analysis was conducted using VOSviewer to map publication trends, dominant themes, and the intellectual structure of ESG and firm value research. The findings indicate a significant increase in publications during the 2020-2025 period, with major themes focusing on ESG, financial performance, corporate governance, and sustainability. ESG has been operationalized through various dimensions, including ESG disclosure, ESG performance, ESG score, sustainability reporting, and CSR expenditure. While most studies report a positive association between ESG and firm value, inconsistencies in findings and limited consideration of mediating and moderating variables remain evident. Therefore, this study proposes a Multi-Dimensional ESG Framework to guide future research and support the development of sustainable business practices in the banking industry.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://wsj.westsciences.com/index.php/wsis/article/download/3070/3091first seen 2026-09-02 05:26:19 · last seen 2026-09-22 05:20:02
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