Does ESG Performance Influence Economic Growth? The Role of Financial Reporting Environment and IFRS Adoption in Turkiye and Selected Turkic Economies
ESGパフォーマンスは経済成長に影響を与えるか？トルコおよび周辺トルコ系経済における財務報告環境とIFRS導入の役割 (AI 翻訳)
Burcu Nazlıoğlu
🤖 gxceed AI 要約
日本語
トルコとトルコ系経済におけるESGパフォーマンスと経済成長の関係を、財務報告の質とIFRS導入の役割を考慮して分析。2000-2024年のパネルデータを用い、ESGがGDP成長に正の影響を与えることを示す。IFRS導入も成長に寄与するが、規制の質は有意でない。
English
This study examines the impact of ESG performance on economic growth in Türkiye and selected Turkic economies, focusing on financial reporting quality and IFRS adoption. Using panel data from 2000-2024, it finds that ESG performance positively affects GDP growth, and IFRS adoption also contributes positively, while regulatory quality is not significant.
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基準が導入される中、IFRSとESGの経済成長への影響を新興国で示す本成果は、日本の政策立案や海外投資判断に示唆を与える。特にトルコ系経済は日本企業の進出先としても注目される。
In the global GX context
This paper provides empirical evidence on the macroeconomic benefits of ESG and IFRS adoption in emerging economies, relevant to global discussions on sustainability reporting standards (ISSB, CSRD) and their economic impact.
👥 読者別の含意
🔬研究者:Provides empirical evidence on ESG-growth nexus in emerging markets with institutional channels.
🏢実務担当者:Useful for sustainability managers in multinationals operating in Turkic regions to understand the value of ESG and IFRS alignment.
🏛政策担当者:Insights for regulators considering IFRS adoption and ESG disclosure mandates to foster economic growth.
📄 Abstract（原文）
This study examines the impact of Environmental, Social, and Governance (ESG) performance and economic growth in Türkiye and selected Turkic economies, with a particular focus on the roles of financial reporting quality and IFRS adoption. Despite growing interest in the macroeconomic implications of sustainability, empirical evidence from emerging and transition economies remains limited, particularly regarding the institutional channels through which ESG influences growth.Using annual panel data for the period 2000–2024, the analysis investigates the impact of ESG performance on GDP growth while controlling for key macroeconomic and financial variables. Financial reporting quality, proxied by regulatory quality, is incorporated to capture institutional conditions, while IFRS adoption is included as an indicator of alignment with international reporting standards. The empirical framework employs panel data techniques that account for cross-sectional dependence and country-specific heterogeneity.The findings indicate that ESG performance has a positive and statistically significant effect on economic growth. Similarly, IFRS adoption contributes positively and significantly to growth, whereas regulatory quality, although positive, is not statistically significant. Overall, the results highlight the importance of financial transparency and sustainability practices in supporting economic growth, while providing new empirical evidence on the institutional and reporting channels through which ESG performance influences growth in emerging and transition economies.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.30784/epfad.1930347first seen 2026-07-03 04:56:55
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