Nexus between Sustainability Initiatives and Bank Asset Quality: Evidence from Emerging Market
サステナビリティ取り組みと銀行の資産品質の関連性：新興市場からの証拠 (AI 翻訳)
J. Nair, C. Gounder, Shilpa Peswani
🤖 gxceed AI 要約
日本語
インドの銀行データを用いて、ESG開示が不良債権比率（NPL）に与える影響を分析。ガバナンス指標が最もNPL削減に寄与し、環境・社会指標の影響は限定的。ボードの独立性が不良債権削減に重要であることを示した。
English
Using data from Indian banks, this study examines the impact of ESG disclosures on non-performing loan ratios. It finds that aggregate ESG disclosures significantly reduce NPLs, with governance indicators having the strongest effect, while environmental and social disclosures have limited impact. Board independence plays a key role in reducing bad loans.
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
インドの銀行を対象とした実証研究。日本でもESGと信用リスクの関連性が注目されているが、本論文は新興市場におけるガバナンス指標の重要性を示しており、日本の銀行の内部統制や開示改善に示唆を与える。
In the global GX context
This study provides empirical evidence from an emerging market that ESG disclosures, particularly governance mechanisms, improve bank asset quality. It supports global efforts to incorporate ESG factors into bank supervision and risk management, highlighting the role of board independence.
👥 読者別の含意
🔬研究者:Empirical evidence on ESG-NPL nexus using Indian bank data, useful for scholars studying ESG and financial stability in emerging markets.
🏢実務担当者:Banks can use findings to prioritize governance disclosures and board independence to improve loan portfolio quality.
🏛政策担当者:Regulators in emerging markets can consider mandating ESG disclosures, especially governance indicators, to enhance financial stability.
📄 Abstract（原文）
Sustainability and resilience of banks is essential for promoting economic growth and stability of any economy, especially developing economy. Good quality loan portfolio is a key requisite for bank’s stability. Studies have linked ESG adoption to financial performance and value creation. We use non-performing loans (NPLs) as a measure of bank asset quality to examine empirically the impact of Environmental, Social, and Governance (ESG) considerations on the sustainability and credit risk profile of Indian banks. NPL levels highlight systemic risks, erode depositor confidence, and jeopardize financial stability because bank solvency is heavily reliant on loan portfolio performance. We analyzed 28 scheduled commercial banks and 14 bank specific variables for ESG, loan quality and governance over a five-year period. The ESG disclosure -NPL nexus is examined using static fixed-effects and dynamic System GMM estimations. We find that NPL ratios are negatively and significantly impacted by aggregate ESG disclosures. Disaggregated analysis shows that governance-related indicators have the greatest explanatory power while social indicators and environmental disclosures have limited impact. Additionally, our study brings out the role of board independence in reducing bad loans. The results imply that ESG practices, especially governance mechanisms, can promote sustainability outcomes of banks in emerging market environment.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1956/jge.v22i2.846first seen 2026-07-18 08:29:21
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