Climate transparency under the lens: determinants of environmental disclosures in Indian banking
気候変動の透明性を問う: インド銀行業における環境情報開示の決定要因 (AI 翻訳)
Jyoti Singh, Meena Bhatia, Kirti Sharma
🤖 gxceed AI 要約
日本語
インド銀行セクターにおける気候変動関連情報開示の実態を、TCFDフレームワークに基づく開示指数を用いて2019～2024年にわたり分析。パネル回帰の結果、女性役員や独立社外取締役の比率が高い銀行ほど開示が進む一方、取締役会規模やCEO年齢は有意でない。大規模・高収益の民間銀行が開示に積極的で、公的銀行は遅れている。多様で独立した取締役会が戦略的に気候透明性を活用している実態を示唆。
English
This study analyzes climate disclosure practices in the Indian banking sector from 2019 to 2024 using a TCFD-based Climate Disclosure Index. Panel regression reveals that a higher proportion of women directors and independent directors significantly improves disclosure, while board size, audit committee size, and CEO age have no significant effect. Larger, more profitable private banks disclose more, while public sector banks lag. The findings suggest that diverse and independent boards strategically use climate transparency to enhance legitimacy and stakeholder trust.
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
インドの事例だが、SSBJ適用が進む日本でも、取締役会の多様性が気候開示の質に影響する可能性を示唆。特に公的金融機関の開示後れは、日本政策投資銀行などに共通する課題であり、本稿の示す能力構築の必要性は日本にも当てはまる。
In the global GX context
This paper provides empirical evidence from an emerging market on how board diversity and independence drive TCFD-aligned climate disclosures. For global audiences, it underscores that governance mechanisms matter for disclosure quality beyond mere compliance, offering insights for regulators and financial institutions in markets transitioning to mandatory climate reporting.
👥 読者別の含意
🔬研究者:Shows that board diversity (gender and independence) positively impacts climate disclosure quality in an emerging market banking context.
🏢実務担当者:Highlights that diverse and independent boards can enhance climate transparency, suggesting a governance lever for improving disclosures.
🏛政策担当者:Emphasizes the need for capacity building and incentives for smaller and public sector banks to catch up with global best practices in climate reporting.
📄 Abstract（原文）
Climate change is severely impacting financial ecosystem and banking sector plays a pivotal role as a financial intermediary in addressing these challenges. Considering increasing regulatory and stakeholder pressure for enhanced climate disclosures, this study aims to offer a timely review of climate disclosure practices in the Indian banking sector with a focus on climate risk governance. Using content analysis and a panel regression model, the research analyses Indian banking sector over the period 2019–2024. A Climate Disclosure Index, derived from Task Force on Climate-related Financial Disclosures (TCFD) framework, is used to evaluate disclosures in annual reports. Despite a notable increase in climate disclosures, banks still lack integration of climate risks in their operational framework and measurement of climate impact of their financing activities. Regression results reveal that women and independent directors significantly improve climate disclosure, whereas board size, audit committee size and CEO age do not show statistically significant effects. Larger, more profitable banks with greater financial capacity disclose more on climate-related aspects, while public sector banks lag behind private ones. This study captures the post-TCFD diffusion period in Indian banking sector, highlighting that diverse and independent boards not only comply with disclosure mandates but also strategically use climate transparency to reinforce legitimacy and stakeholder trust. The study supports capacity building for smaller banks and establishing frameworks and incentives that strengthen climate accountability and align the Indian banking sector with global best practices. This study captures the post-TCFD diffusion period in Indian banking sector, highlighting that diverse and independent boards not only comply with disclosure mandates but also strategically use climate transparency to reinforce legitimacy and stakeholder trust. The study supports capacity building for smaller banks and establishing frameworks and incentives that strengthen climate accountability and align the Indian banking sector with global best practices. This research advances theoretical and empirical understanding of governance mechanisms driving climate transparency in emerging markets.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1108/srj-07-2025-0671first seen 2026-05-05 21:44:17
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。