ESG Disclosures and Financial Performance-Evidence from Kerala Based Companies
ESG開示と財務パフォーマンス：ケーララ州企業からの証拠 (AI 翻訳)
Arun G Rao
🤖 gxceed AI 要約
日本語
本論文は、インド・ケーララ州の企業を対象に、ESG開示の実践と財務パフォーマンスの関係を分析。2019〜2024年のデータを用い、内容分析によるESGスコアリングとROA・ROE・NPMなどの収益性指標を関連付けて検証している。
English
This study examines the relationship between ESG disclosure practices and financial performance of companies based in Kerala, India. Using secondary data from 2019-2024, it develops an ESG scoring model via content analysis and tests association with profitability indicators such as ROA, ROE, and NPM.
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
インドの州レベルのESG開示実態を示す研究。日本の有価証券報告書や統合報告書におけるESG情報開示の参考になる可能性があるが、直接的な日本向け示唆は限定的。
In the global GX context
This paper provides empirical evidence from an Indian state on the link between ESG disclosure and financial performance, contributing to the global discourse on sustainability reporting and its materiality, particularly relevant for emerging market contexts.
👥 読者別の含意
🔬研究者:Provides empirical evidence on ESG disclosure-financial performance link in an Indian state, useful for comparative studies.
🏢実務担当者:May offer insights for companies in similar emerging markets on the potential value of ESG reporting.
📄 Abstract（原文）
In recent years, Environmental, Social and Governance (ESG) disclosures have gained increasing importance as organizations face growing pressure to adopt transparent and sustainable business practices. ESG reporting enables firms to communicate their environmental initiatives, social responsibilities, and governance mechanisms to stakeholders, thereby enhancing accountability and long-term value creation (Deloitte, 2023; SEBI, 2023). The present study examines the relationship between ESG disclosure practices and the financial performance of selected Kerala-based companies. The analysis is based on secondary data collected from publicly available sources, including annual reports, corporate social responsibility (CSR) reports, sustainability reports, and Business Responsibility and Sustainability Reports (BRSR) for the period 2019–20 to 2023–24. A disclosure-based ESG scoring model, developed using content analysis, is employed to assess the level of sustainability reporting. Financial performance is evaluated using key profitability indicators such as Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM).
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.55041/ijsmt.v2i4.610first seen 2026-05-14 23:52:29
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