Bridging Climate Finance and Corporate Sustainability: The Mediating Role of Board Monitoring and Corporate Strategy in the Banking Sector
気候変動ファイナンスと企業のサステナビリティの架け橋：銀行部門における取締役会のモニタリングと企業戦略の媒介的役割 (AI 翻訳)
Maruf Ahmed, M. Miah, M. Masud, Mahfuzur Rahman
🤖 gxceed AI 要約
日本語
本研究は、新興国銀行における気候変動ファイナンスが企業のサステナビリティに与える影響を、取締役会の監視と企業戦略の媒介効果に着目して分析。バングラデシュの銀行304名への調査データを用いたPLS-SEM分析の結果、気候変動ファイナンスはサステナビリティに直接効果を持つが、その効果は取締役会の監視と企業戦略によって部分的に媒介されることが示された。経営陣の意思だけでは不十分であり、正式なガバナンス構造への組み込みが重要である。
English
This study examines how climate finance affects corporate sustainability in banks in emerging economies, focusing on the mediating roles of board monitoring and corporate strategy. Using survey data from 304 bank officers in Bangladesh and PLS-SEM analysis, it finds a direct effect of climate finance on sustainability, partially mediated by board oversight and corporate strategy, but not by management willingness. Results imply that climate finance must be embedded in formal governance structures to foster sustainability.
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
日本の銀行でも、気候関連財務情報開示（TCFD/ISSB）への対応が進む中、気候変動ファイナンスをガバナンスに組み込む重要性が示唆される。本研究はバングラデシュの事例だが、日本における気候関連ガバナンスの強化やSSBJ対応にも応用可能な知見を提供する。
In the global GX context
This paper contributes to the global discourse on climate finance by demonstrating that corporate governance mechanisms—board oversight and strategy—are critical mediators for translating climate finance into sustainability outcomes. It reinforces the importance of governance in climate finance strategies, relevant to international frameworks such as TCFD and ISSB.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the mediating role of governance in the climate finance-sustainability link.
🏢実務担当者:Bank leaders can use these findings to design governance structures that ensure climate finance leads to sustainability.
🏛政策担当者:Regulators should consider strengthening board oversight and corporate strategy requirements for climate finance allocation.
📄 Abstract（原文）
Climate finance is critical for banks in emerging economies to support the low‐carbon transition, yet how it translates into corporate sustainability remains underexplored. The effectiveness of climate finance depends on governance mechanisms that guide resource allocation, strategic implementation, and accountability. This study examines whether board oversight, management willingness, and corporate strategy mediate the climate finance–sustainability link. Using a cross‐sectional survey of 304 bank officers in Bangladesh and PLS‐SEM analysis, this study finds a significant direct effect of climate finance on sustainability. Board oversight and corporate strategy act as partial mediators, but management willingness does not. This reveals that climate finance fosters sustainability not through managerial goodwill alone, but when embedded into formal governance structures. It offers strategic insights for bank leaders and policymakers.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1002/bse.71314first seen 2026-07-20 05:32:29
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