Examining the ESG of banks. The integrated reporting perspective
銀行のESG評価：統合報告の観点から (AI 翻訳)
Andrea Appolloni, G. Scandurra, A. Thomas
🤖 gxceed AI 要約
日本語
本研究は、銀行の非財務情報開示、特にESG開示と統合報告の整合性を評価する。自然言語処理を用いて開示パターンを分析した結果、銀行のESG開示は高いが、統合報告の原則との一致度は弱く、グリーンウォッシングのリスクが依然として高いことが示された。
English
This study evaluates banks' non-financial disclosure by examining ESG practices and adherence to integrated reporting. Using NLP methods including cosine similarity and clustering, it finds high ESG disclosure but weak consistency with integrated reporting principles, indicating persistent greenwashing risks despite mandatory reporting rules.
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
日本の銀行においてもESG開示と統合報告の乖離が指摘されており、本研究成果は日本企業の開示改善に示唆を与える。特にグリーンウォッシング防止策を強化する上で参考となる。
In the global GX context
This paper contributes to the global debate on the effectiveness of mandatory ESG disclosure, particularly in the banking sector. It highlights that even with new reporting rules, greenwashing risks persist, emphasizing the need for stronger integration with comprehensive frameworks like integrated reporting.
👥 読者別の含意
🔬研究者:Researchers can use this study's NLP methodology to assess disclosure alignment in other sectors or regions.
🏢実務担当者:Corporate sustainability teams can learn about gaps between ESG and integrated reporting to improve their own disclosures and reduce greenwashing risks.
🏛政策担当者:Regulators should note that mandatory ESG rules alone may not prevent greenwashing; integrated reporting could be a path forward.
📄 Abstract（原文）
The introduction of compulsory rules on sustainable development at the company level poses the consequent problem of analyzing the actions and behaviors carried out by companies also in non-financial directions. Environmental, social and governance (ESG) practices serve as a basic disclosure tool to examine these actions. Nevertheless, a high risk of greenwashing persists in the banking sector. For this reason, more comprehensive investigations into non-financial disclosure may be necessary, such as adherence to the integrated reporting framework. To evaluate banks' non-financial disclosure, a dual-method approach is adopted. Firstly, the study employs a novel indicator that encompasses various dimensions of corporate sustainability and green strategies. Secondly, to map disclosure patterns that are comparable and repeatable across banks, a quantitative component applies natural language processing, including cosine similarity and clustering. Although the study reveals that banks exhibit a high level of ESG disclosure, the degree of consistency with the guiding principles of the integrated reporting is quite weak. The main gaps concern readability, accessibility and performance, as well as strategic objectives, and the explanation of how banks reconcile economic and sustainability aspects when generating value. Hence, the study confirms the findings of previous investigations, which indicate that the risks of greenwashing remain high, despite the introduction of new mandatory reporting rules. While ESG standards are the most widely adopted benchmark for assessing non-financial disclosure in the context of sustainable development, they may not be sufficient to evaluate the green behaviors of companies and banks in particular. A gap risks emerging between the close pursuit of ESG criteria and the pursuit of a broader long-term sustainability strategy, minimizing greenwashing practices. This is one of the few studies that try to highlight this possible disconnection.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1108/ijbm-07-2025-0494first seen 2026-05-05 23:22:07
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