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銀行業におけるグリーンファイナンス、ESG開示、持続可能な財務パフォーマンス：東南アジアの視点からの体系的文献レビュー

Green Finance, ESG Disclosure, and Sustainable Financial Performance in Banking: A Systematic Literature Review from a Southeast Asian Perspective (原題)

Melli Herfina, Erni Masdupi, Eka Fauzihardani

International Journal of Economics Management and Accounting (IJEMA)ジャーナル2026-10-31#気候金融経営インパクト: 資金調達対象セクター: finance
DOI: 10.47353/ijema.v4i2.440
原典: https://doi.org/10.47353/ijema.v4i2.440

🤖 gxceed AI 要約

日本語

PRISMA 2020に基づく体系的文献レビューで、2016〜2026年のScopus論文31件（銀行23件、非銀行8件）を分析。グリーン金融は銀行リスクを概ね低減するが収益性への効果は制度・銀行特性・時間軸で異なる。グリーンクレジットが研究の主流で、グリーンボンドやグリーン投資の実証は限定的。ESG開示の「質」と「パフォーマンス」の区別が重要で、開示品質の調整効果の実証は不足していると指摘。

English

A PRISMA 2020 systematic review of 31 Scopus studies (2016–2026) on green finance, ESG disclosure, and bank performance in Southeast Asia. Green finance generally lowers bank risk, but profitability effects vary by institutional conditions, bank traits, and time horizon. Green credit dominates research while green bond/investment evidence is scarce; the moderating role of ESG disclosure quality remains under-tested. The authors propose an integrative framework and six research propositions.

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・地域金融機関がトランジションファイナンスやESG開示高度化を進める際、新興国での実証ギャップと開示品質の論点は参考になる。SSBJ・有報でのESG情報開示の「質」評価を考える上でも示唆がある。

In the global GX context

Adds emerging-market evidence to global disclosure scholarship (TCFD/ISSB), highlighting that ESG disclosure quality—not just performance—is an under-researched moderator in the green finance–profitability link. Relevant to transition finance debates in developing economies.

👥 読者別の含意

🔬研究者:グリーンファイナンスとESG開示品質の相互作用に関する研究ギャップと6つの命題を今後の実証研究の出発点にできる。

🏢実務担当者:ESG開示の「質」と銀行収益性の関係を踏まえ、開示の信頼性向上が資金調達・評価に与える影響を検討する材料になる。

🏛政策担当者:東南アジアの銀行規制・制度設計において、グリーン金融商品の実証エビデンス不足と開示品質の枠組み整備の必要性を示す。

📄 Abstract（原文）

This study examines the relationship between green finance, environmental, social, and governance (ESG) disclosure, and sustainable financial performance in the banking sector, with particular attention to Southeast Asia. Using a systematic literature review (SLR) guided by the PRISMA 2020 framework, this study analyzes Scopus-indexed publications from 2016 to 2026, with the final search conducted on 12 September 2026. A total of 31 studies were included, comprising 23 bank-level studies and eight complementary non-bank studies. Narrative and thematic synthesis identified five major research themes concerning green finance instruments, ESG performance, disclosure quality, the interaction between green finance and ESG, and regulatory and institutional frameworks. The findings indicate that green credit dominates existing banking research, whereas empirical evidence on green bonds and green investment remains limited. Although green finance is generally associated with reduced banking risks, its effects on profitability vary according to institutional conditions, bank characteristics, and time horizons. Furthermore, the distinction between ESG disclosure quality and ESG performance remains critical, as direct empirical evidence of the moderating role of ESG disclosure quality in the relationship between green finance and bank profitability is still insufficient. The review also identifies significant geographical and methodological gaps in Southeast Asian banking research. To address these limitations, the study develops an integrative conceptual framework and six research propositions emphasizing instrument-specific effects, disclosure credibility, regulatory conditions, and bank-level characteristics. These findings provide a foundation for future empirical investigations and contribute to a more nuanced understanding of sustainable banking performance in emerging Southeast Asian economies.

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