Charting the Green Frontier: Insights From Over Two Decades of Research on Bank Sustainability Disclosure
グリーンフロンティアを描く：銀行のサステナビリティ開示に関する20年以上の研究からの洞察 (AI 翻訳)
Ilenia Fraccalvieri, Nicola Raimo, Vitiana L’Abate, Filippo Vitolla, Candida Bussoli
🤖 gxceed AI 要約
日本語
本研究は、2004年から2025年までの銀行サステナビリティ開示に関する150の実証論文を系統的にレビュー。開示を5つのタイプと11カテゴリに分類し、推進要因として銀行特性、財務特性、ガバナンスなど10グループを特定。成果は財務業績、市場業績、ステークホルダー関連に集約。今後の研究課題と実務への示唆を提示。
English
This systematic literature review analyzes 150 empirical articles (2004-2025) on sustainability disclosure in banking. It classifies disclosure into five typologies and identifies ten key drivers (e.g., bank characteristics, governance, institutional factors). Outcomes are grouped into accounting-based financial performance, market-based performance, and stakeholder/reputational outcomes. The review offers a research agenda and practical insights.
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
日本の銀行業界ではSSBJ基準や有報でのサステナビリティ開示が進行中。本レビューは開示の決定要因と効果を整理しており、実務や規制対応の参考となる。特にガバナンス特性や市場成果の分析は、日本企業の開示実務に示唆を与える。
In the global GX context
This review is globally relevant as banks face growing ESG disclosure requirements from TCFD, ISSB, CSRD, etc. It provides a structured categorization of disclosure types and drivers, informing standard-setters and bank strategy. The evidence on the link between disclosure and financial/market performance is pertinent for transition finance and risk management.
👥 読者別の含意
🔬研究者:This review consolidates fragmented literature on bank sustainability disclosure, identifies gaps, and sets a research agenda.
🏢実務担当者:Banks can leverage the identified drivers and outcomes to refine disclosure strategies and meet regulatory expectations.
🏛政策担当者:Policymakers can use the evidence on disclosure determinants to design effective mandates and supervisory frameworks.
📄 Abstract（原文）
The accelerating green transition and the integration of environmental, social, and governance (ESG) risks into prudential supervision have significantly reshaped the role of banks within sustainable development pathways. Supervisory expectations require banks to embed sustainability considerations into governance, risk management, and disclosure practices. In this evolving regulatory landscape, sustainability disclosure (SD) has become a strategic priority, serving both accountability and risk‐management functions. However, despite growing academic attention, research on SD in banking remains fragmented and conceptually heterogeneous. Against this backdrop, this study conducts a systematic literature review (SLR) of 150 empirical articles published between 2004 and 2025 to examine the determinants and effects of SD in banking. The review first classifies SD into five disclosure typologies and 11 specific categories, and then distinguishes between studies investigating the drivers of SD and those analyzing its consequences. Across the literature, ten broad groups consistently emerge as key drivers of SD: bank characheristics, financial characteristics, market‐based characteristics, governance characteristics, leadership characteristics, audit characteristics, reporting practices, ownership and control structures, sustainability performance, and institutional and contextual factors. Moreover, prior studies converge on three main outcome domains: accounting‐based financial performance, market‐based performance, and stakeholder‐related and reputational outcomes. Finally, this review outlines a comprehensive research agenda and offers practical insights for banks, policymakers, and standard setters.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1111/joes.70110first seen 2026-05-15 18:02:19
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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。