RGEC AND GREEN BANKING: THE MODERATING ROLE OF ISLAMIC SOCIAL REPORTING
RGECとグリーンバンキング：イスラム社会報告（ISR）の調整効果 (AI 翻訳)
Verina Anggraeni, Rizky Nur Ayuningtyas Putri
🤖 gxceed AI 要約
日本語
本研究は、インドネシアのイスラム商業銀行11行を対象に、RGEC手法（リスクプロファイル、ガバナンス、収益性、資本）で測定した銀行健全性がグリーンバンキング開示指数に与える影響を分析。イスラム社会報告（ISR）の調整効果も検証したが、資本十分性比率（CAR）のみが有意な影響を示し、不良債権比率など他の変数は非有意。ISRの調整効果も確認されなかった。
English
This study analyzes the effect of bank health (measured by RGEC: Risk Profile, Governance, Earnings, Capital) on Green Banking Disclosure Index (GBDI) for 11 Islamic commercial banks in Indonesia, with Islamic Social Reporting (ISR) as moderator. Using PLS-SEM, only Capital Adequacy Ratio (CAR) significantly influences GBDI; other variables and the moderating effect of ISR are 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
日本ではイスラム銀行は一般的ではないが、銀行の健全性指標とグリーン開示の関係を検証する手法は、日本の金融機関のサステナビリティ開示の質評価や自己資本とESG開示の関連性の研究に示唆を与える可能性がある。
In the global GX context
This paper provides evidence from an Islamic banking context on determinants of green banking disclosure, contributing to broader discussions on sustainability reporting in financial institutions. The use of a composite disclosure index (GBDI) offers a methodological reference for similar assessments in global banking sectors.
👥 読者別の含意
🔬研究者:Researchers studying sustainability reporting in banking, especially the link between financial health and disclosure levels, may find the RGEC-GBDI relationship informative.
🏢実務担当者:Practitioners in Islamic banks or green banking initiatives can learn from the GBDI construction and the finding that capital adequacy may drive disclosure.
🏛政策担当者:Policymakers in emerging economies designing green banking regulations might consider the role of capital requirements in promoting transparency.
📄 Abstract（原文）
“This research aims to analyze the effect of bank health on Green Banking using the RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital) method, with Islamic Social Reporting (ISR) as a moderating variable. A quantitative approach was applied, utilizing secondary data from the annual reports and sustainability reports of 11 Islamic Commercial Banks in Indonesia from 2020 to 2024. The analysis was conducted using Partial Least Square-Structural Equation Modeling (PLS-SEM) through SmartPLS 4 software. The results show that, among the RGEC variables, only the Capital Adequacy Ratio (CAR) significantly influences the Green Banking Disclosure Index (GBDI). In contrast, Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Good Corporate Governance (GCG), Return on Assets (ROA), and BOPO were found to have a non significant impact. Additionally, Islamic Social Reporting (ISR) did not moderate the relationship between the RGEC variables and the GBDI.”
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.54783/8frh0067first seen 2026-07-01 05:55:26
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