インドにおけるグリーンファイナンスと持続可能なサプライチェーン変革：ESG透明性とデジタル説明責任の強化

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:グリーンファイナンスとESG開示・デジタル監視を統合する概念枠組みを、新興国文脈で検証する研究の出発点となる。

🏢実務担当者:グリーンローンやサステナビリティリンクローンの調達時に、資金使途のモニタリングと環境成果の開示をどう設計すべきかの実務的示唆を得られる。

🏛政策担当者:グリーンファイナンスの実効性を高めるには、適格活動の定義、資金使途監視、環境成果測定、信頼性ある開示の4条件を規制枠組みに組み込む必要がある。

Abstract Indian businesses are increasingly expected to improve environmental performance while maintaining competitive and resilient supply chains. Meeting this expectation often requires substantial investment in clean technology, renewable energy, efficient resource use, low-emission transport and improved waste-management systems. Green finance can help meet these investment needs, but the availability of labelled finance alone does not establish that environmental benefits have been achieved. This conceptual paper examines the way green finance can contribute to sustainable supply-chain transformation in India by connecting financial allocation with environmental performance, ESG disclosure, assurance and digital monitoring. The study uses a conceptual narrative-review approach based on the research theme and selected institutional material on sustainable finance, climate-related financial risk and sustainability reporting. The discussion indicates that the effectiveness of green finance depends on four linked conditions: clearly defined eligible activities, appropriate monitoring of the use of funds, measurable environmental outcomes and credible disclosure. Indian regulatory developments, including the Reserve Bank of India's framework for green deposits and its work on climate-related financial risks, together with SEBI's Business Responsibility and Sustainability Reporting and BRSR Core frameworks, provide an important foundation for improving accountability. Digital systems can strengthen traceability and communication across value chains, although their usefulness depends on reliable data and sound governance. The paper develops an integrated framework in which green finance acts as an enabling input and environmental outcomes become the basis for accountability. The analysis suggests that Indian firms and financial institutions should move beyond treating “green” as a product label and instead demonstrate the environmental results associated with financed activities. Keywords: Green Finance; Green Loans; Sustainable Supply Chain; ESG Disclosure; Greenwashing; Digital Accountability; India

• Zenodo https://zenodo.org/records/22898106first seen 2026-09-24 04:12:31 · last seen 2026-09-28 04:33:05