西バルカン銀行業におけるESGガバナンス成熟度ギャップの橋渡し：EU規制圧力、保証ギャップ、ブロックチェーン活用移行フレームワーク
Bridging the ESG Governance Maturity Gap in Western Balkan Banking: EU Regulatory Pressure, Assurance Gaps and a Blockchain-Enabled Transition Framework (原題)
(著者不明)
🤖 gxceed AI 要約
日本語
EU中核国と西バルカン諸国の銀行55行を手作業でコード化し、CSRD/ESRS準拠のESGガバナンス成熟度を比較した。EU中核国・クロアチアは高成熟度にある一方、西バルカン諸国は部分統合にとどまり、域内保証の欠如が顕著である。著者は許可型ブロックチェーンと三者間会計を用いたESGデータ基盤を提案し、データ・保証ギャップの縮小経路を示す。
English
This study manually codes 55 banks across 11 European countries to compare ESG governance maturity under CSRD/ESRS. EU-core and Croatian banks reach the highest maturity, while Western Balkan banks cluster at partial integration with no local assurance. The authors propose a permissioned blockchain ESG data platform using triple-entry accounting to close data and assurance gaps.
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
SSBJ基準・有報ガバナンス開示・第三者保証の整備を進める日本にとって、EU周辺国の保証ギャップと段階的成熟モデルは、保証制度設計やブロックチェーン活用の示唆に富む。
In the global GX context
As CSRD/ESRS assurance requirements tighten, this paper maps the institutional divide between EU-core and transition economies, offering a comparative maturity framework and a blockchain-based assurance architecture relevant to ISSB-aligned disclosure infrastructure globally.
👥 読者別の含意
🔬研究者:ESGガバナンス成熟度の比較実証とブロックチェーン保証設計を結びつけた研究枠組みを提供する。
🏢実務担当者:CSRD/ESRS対応と第三者保証の段階的整備、データ基盤設計の参考になる。
🏛政策担当者:保証制度の域内格差是正と、規制監督に連動するESGデータ基盤設計の示唆を与える。
📄 Abstract（原文）
This study examines how environmental, social and governance (ESG) pressures are translated into verifiable governance practices in European banking and asks why this translation remains uneven in the Western Balkans. Drawing on institutional theory, Europeanisation and the evolving architecture of the Corporate Sustainability Reporting Directive (CSRD), European Sustainability Reporting Standards (ESRS), prudential ESG risk governance and sustainability assurance, the article distinguishes between ESG pressure and ESG measure. The empirical analysis uses an original, manually coded dataset of 55 banks across eleven European countries. A governance-oriented maturity framework captures the progression from CSR-dominant disclosure to formal reporting standards, board-level integration and external assurance. Descriptive statistics and group comparison tests reveal a pronounced institutional divide: EU-core and Croatian banks occupy the highest maturity category, while banks in selected Western Balkan systems remain concentrated around partial integration and lack local assurance. A robustness comparison using ESG_core, which excludes reporting standards and assurance, confirms that the regional divide persists beyond those mechanically related components. A double-coded subsample of 17 banks further demonstrates substantial-to-perfect inter-coder reliability across the principal coded dimensions. The article then develops a complementary policy architecture for a permissioned, blockchain-enabled ESG data platform based on standardized application programming interfaces, off-chain data storage, on-chain hashes and shared attestations. The proposed design links triple-entry accounting principles with regulatory supervision and independent assurance while explicitly addressing data protection, interoperability and the oracle problem. The article contributes by integrating comparative evidence on ESG governance maturity with a technologically realistic pathway for reducing data and assurance gaps in transition economies.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.3390/su18189224first seen 2026-09-12 05:27:07 · last seen 2026-09-22 05:00:43
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。