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THE ESG–PROFITABILITY NEXUS: GREEN LENDING PRACTICES IN THE INDIAN PRIVATE BANKING SECTOR

ESGと収益性の関係：インド民間銀行部門におけるグリーン融資慣行 (AI 翻訳)

null Madhuri N P, null Thamotharan A

mLAC Journal for Arts, Commerce and Sciences (m-JACS) ISSN: 2584-1920プレプリント2026-01-10#ESG経営インパクト: 資金調達対象セクター: banking
DOI: 10.59415/mjacs.309
原典: https://doi.org/10.59415/mjacs.309

🤖 gxceed AI 要約

日本語

インドの民間銀行4行（2018-2023年）を対象に、グリーン融資とESG開示が収益性（ROA、ROE）に与える影響を分析。グリーン融資比率は低いが、SEBIのBRSR導入後、ESG開示の質は向上。短期的な収益性との明確な相関は見られないが、ESG統合は長期的な安定性と評判に寄与。標準化されたグリーン金融の定義と規制インセンティブの必要性を提言。

English

Analyzes green lending and ESG disclosure impacts on profitability for four Indian private banks (FY2018-2023). Green loan ratios remain low, but ESG disclosure quality improved after SEBI's BRSR. No strong short-term correlation with profitability, yet structured ESG practices yield stability and reputational gains. Calls for standardized green finance definitions and regulatory incentives.

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BRSR開示枠組みが銀行のESG情報開示に与えた影響を示す事例。日本ではSSBJ開示が始まる中、開示の質と財務パフォーマンスの関連を考察する上で参考になる。

In the global GX context

Provides empirical evidence from an emerging market on how regulatory disclosure frameworks (BRSR) shape bank ESG practices. Contributes to global discourse on ESG-financial performance links and the role of standardized green finance definitions.

👥 読者別の含意

🔬研究者:ESG開示と財務パフォーマンスの関連を新興市場で検証した実証研究として参考。

🏢実務担当者:銀行のグリーン融資戦略とESG開示の質が長期的な安定性に寄与する示唆。

🏛政策担当者:規制枠組み（BRSR）が開示改善に有効であることを示し、政策設計に示唆。

📄 Abstract（原文）

This study examines the relationship between green lending, ESG disclosure, and financial performance in Indian private sector banks from FY 2018–19 to FY 2022–23. Using secondary data from annual reports, ESG/BRSR filings, and standalone financial statements, the research evaluates trends in sustainable lending practices and their impact on Return on Assets (ROA), Return on Equity (ROE), and net profitability. The study focuses on four major banks—Kotak Mahindra Bank, IDFC First Bank, Axis Bank, and Yes Bank—selected for their consistent reporting and role in the private banking sector. Results indicate that while green lending as a percentage of total advances remains relatively low (under 1.5% for most banks), the quality of ESG disclosure has improved significantly, particularly after SEBI introduced the BRSR framework. No strong direct correlation was found between green lending and profitability in the short term; however, banks with more structured ESG practices and transparent reporting, such as Axis Bank and IDFC First Bank, demonstrated more stable financial performance and reputational benefits over time. These findings underscore the need for standardized green finance definitions, regulatory incentives for green loans, and uniform ESG disclosure norms, concluding that ESG integration holds potential for long-term financial and environmental sustainability, even though short-term financial impacts remain modest.

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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。