ASEANにおけるESGが銀行の財務業績に与える影響
THE IMPACT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) ON BANKING FINANCIAL PERFORMANCE IN ASEAN (原題)
Ervina Vania Wijaya, L. Tjun
🤖 gxceed AI 要約
日本語
本研究は、2021～2024年のASEAN5カ国の銀行46行を対象に、ESGパフォーマンスが財務業績に与える影響をパネルデータ回帰で分析。ESG開示が高い銀行ほど収益性が高いことを示し、ステークホルダーの信頼向上が業績に寄与することを示唆。不良債権の負の影響も確認。
English
This study analyzes the impact of ESG performance on financial performance using panel data from 46 banks across five ASEAN countries (2021-2024). Results show a positive and significant effect of ESG disclosure on profitability, suggesting that proactive ESG practices enhance stakeholder trust and financial outcomes. Non-performing loans negatively affect performance.
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
日本ではSSBJ開示が始まり、銀行融資先のESG評価が重要に。ASEANでの実証結果は、日本企業の海外子会社や取引先評価に示唆を与える。
In the global GX context
This study contributes to the global discourse on ESG materiality, providing evidence from emerging ASEAN markets. It supports the business case for ESG disclosure, relevant for ISSB-aligned reporting and sustainable finance frameworks.
👥 読者別の含意
🔬研究者:Provides empirical evidence on ESG-financial performance link in ASEAN banking, useful for comparative studies.
🏢実務担当者:Highlights potential financial benefits of robust ESG disclosure for banks and their clients.
🏛政策担当者:Supports policies encouraging ESG disclosure in emerging markets, aligning with global standards.
📄 Abstract（原文）
This study examines the effect of ESG performance on financial performance in banking institutions across five ASEAN countries (Indonesia, Malaysia, Singapore, Thailand, and the Philippines) during the 2021–2024 period. The study is motivated by the increasing importance of ESG practices in the banking sector and the need to understand how ESG disclosure influences financial outcomes in emerging market contexts, where stakeholder expectations and regulatory environments are evolving rapidly. The sample consists of 46 banks with 180 firm-year observations selected using purposive sampling. Panel data regression with the Random Effect Model was employed to test the proposed hypothesis. The results indicate that ESG performance has a positive and significant effect on financial performance, suggesting that banks with higher ESG disclosure levels tend to achieve better profitability. The model with control variables (firm size, Big Four auditors, and non-performing loans) explains approximately 14.01% of the variation in financial performance. The negative relationship between non-performing loans and financial performance underscores the importance of effective credit risk management. These findings suggest that proactive ESG disclosure enhances stakeholder trust and contributes to improved financial performance in ASEAN banking institutions, providing valuable insights for bank management, regulators, and investors in assessing the role of ESG practices in financial outcomes.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://ijamesc.com/index.php/go/article/download/833/601first seen 2026-09-08 05:31:31 · last seen 2026-09-22 05:20:38
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