<p>Learning the Language of Risk: A Critical Analysis of ‘Symbolic’ Sustainability Reporting in the Nigerian Banking Industry (2019–2023)</p>

Chinonso Victor Anidiobi

Crossrefプレプリント2026-01-01#グリーンウォッシュOrigin: Global

原典: https://doi.org/10.2139/ssrn.6172598

🤖 gxceed AI 要約

日本語

ナイジェリアの銀行業界における持続可能性報告の「象徴的」側面を批判的に分析。ESG Salience Index（ESI）を用いて、フィランソロピーとリスク言説の乖離を測定。UBAのESIが53%から92%に上昇するなど用語は習得されたが、投融資先のカーボンアカウンティングは不十分で、可視性の問題が残る。

English

This paper critically analyzes symbolic sustainability reporting in Nigerian banks (2019-2023) using a new ESG Salience Index (ESI) to measure decoupling between philanthropy rhetoric and risk discourse. Findings show rhetorical fluency (UBA ESI rose 53% to 92%) masks lack of quantitative carbon accounting for financed emissions, revealing an 'invisibility problem'.

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

本稿はナイジェリア銀行を対象とするが、SSBJや有報でのESG開示を進める日本企業にとって、形式的な開示と実質的な炭素会計の乖離（デカップリング）を警告する事例として有益。特に financed emissions の可視化不足は日本の金融機関にも共通する課題。

In the global GX context

This study provides a critical case for global GX scholarship on decoupling in ESG reporting, relevant to ISSB and CSRD implementation. It introduces the ESI metric to detect symbolic adoption of risk language, highlighting the invisibility of financed emissions—a challenge for transition finance frameworks.

👥 読者別の含意

🔬研究者:Offers a novel ESI metric for measuring decoupling in sustainability reports and a case study on the gap between rhetoric and quantitative carbon accounting.

🏢実務担当者:Highlights the risk of symbolic reporting and the need for robust financed emissions measurement, relevant for banks under TCFD/ISSB.

🏛政策担当者:Demonstrates how regulatory pressure may lead to rhetorical compliance without substantive carbon accounting, informing disclosure policy design.

📄 Abstract（原文）

With the growing insistence of the global capital markets on environmental, social, and governance (ESG) practices, Nigerian banks are confronted with two challenges; retaining local legitimacy by philanthropy (CSR) while communicating global competence through risk management practices (ESG). The paper is a critical analysis of the phenomenon-symbolic sustainability reporting in the Nigerian banking industry from 2019-2023. The study has a basis of the Institutional Theory and Legitimacy Theory, and is conducted using the comparative content analysis of annual sustainability disclosures from three Systemically Important Banks (Access, Zenith, and UBA).&nbsp; <div> The paper incorporates a new index, called the ESG Salience Index (ESI), to measure the discursive change between the rhetoric of philanthropy and material risk discourse. The results indicate a powerful "decoupling" effect: although the sector has actively embraced the terminology of global finance-as demonstrated by the ESI of UBA rocketing up, 53% to 92%such rhetorical fluency tends to conceal absence of quantitative backing of operations. According to qualitative audits, even though market leaders such as Access Bank and Zenith Bank cover material financed emissions in the veil of operationalities, there are major inconsistencies in the reporting maturity. The study finds that even though there is a success in learning the language of risk by the Nigerian banks, disclosure of the language of risk in clear carbon accounting is still unbalanced. These results indicate the Invisibility Problem where the cost of environmental impact of the loan book is not measured comprehensively even with reporting in large volumes. </div>

🔗 Provenance — このレコードを発見したソース

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&lt;p&gt;Learning the Language of Risk: A Critical Analysis of ‘Symbolic’ Sustainability Reporting in the Nigerian Banking Industry (2019–2023)&lt;/p&gt;