グリーンスクークと気候予算タグ付けによる持続可能なインフラ開発
Green Sukuk and Climate Budget Tagging for Sustainable Infrastructure Development (原題)
Fera Widyanata, Reska Rahmatullah, Dian Anggraini, Rasyida Pertiwi
🤖 gxceed AI 要約
日本語
インドネシアの7省庁の2018〜2024年パネルデータを用い、グリーンスークと気候予算タグ付け（CBT）が持続可能なインフラ開発に与える影響を固定効果モデルで分析した。両制度は開発変動の89.86%を説明し、CBTの係数（1.005）がグリーンスーク（0.037）を大きく上回った。テーマ型イスラム金融と気候特化型財政配分を単一モデルに統合した点が新規性で、透明性・説明責任・気候志向の公共支出の協調的活用を支持する。
English
Using panel data from seven Indonesian ministries (2018–2024) and a fixed-effects model, this study examines how Green Sukuk and Climate Budget Tagging (CBT) affect sustainable infrastructure development. Together they explain 89.86% of variation, with CBT showing a much larger coefficient (1.005) than Green Sukuk (0.037). It integrates thematic Islamic finance and climate-specific fiscal allocation in one ministry-level model, supporting coordinated use for transparency, accountability, and climate-oriented public spending.
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
日本ではSSBJ基準やGX経済移行債など、気候関連の財政・資金調達と開示の連動が進む。イスラム圏特有のグリーンスークとCBTの統合分析は、日本のGX予算タグ付けやトランジションファイナンスの制度設計を考える上で比較材料になる。
In the global GX context
As ISSB/CSRD and transition-finance frameworks push governments toward tagged climate spending, this paper offers rare empirical evidence linking thematic green bonds (Green Sukuk) and climate budget tagging to infrastructure outcomes. It adds a Global South fiscal-transparency perspective to global disclosure scholarship, showing how sovereign budget instruments can be measured alongside private green finance.
👥 読者別の含意
🔬研究者:気候財政タグ付けとテーマ型債券を同一パネルで評価する実証設計の参考になる。
🏢実務担当者:公共インフラに関わる企業は、グリーンスーク調達や気候予算タグ付けが事業環境に与える影響を把握できる。
🏛政策担当者:気候予算タグ付けの透明性・説明責任強化とグリーン債券との協調設計の根拠として活用できる。
📄 Abstract（原文）
General Background: Sustainable finance and climate-responsive fiscal policy are central to Indonesia’s transition toward a green economy and the financing of environmentally oriented public projects. Specific Background: Green Sukuk provides thematic Islamic financing for environmentally sustainable projects, while Climate Budget Tagging (CBT) identifies and monitors state-budget allocations for climate change mitigation and adaptation. Knowledge Gap: Previous studies have addressed Green Sukuk and green budgeting, whereas their joint contribution within a single empirical framework for Indonesian public infrastructure requires further assessment. Aims: This study analyzes Green Sukuk and CBT in relation to sustainable infrastructure development in Indonesia. Results: Panel data from seven ministries during 2018–2024 were estimated using a Fixed Effect Model. Green Sukuk and CBT jointly explained 89.86% of variation in sustainable infrastructure development. Green Sukuk recorded a positive coefficient of 0.037332, while CBT produced a substantially larger positive coefficient of 1.005269. The ministry-specific intercepts were negative, indicating declining development in the absence of these financing and budgeting mechanisms. Novelty: The study integrates thematic Islamic finance and climate-specific fiscal allocation within one ministry-level panel model. Implications: The findings support coordinated use of Green Sukuk and CBT for green project financing, climate-budget planning, transparency, accountability, and climate-oriented public expenditure. Highlights: Fiscal allocation recorded the substantially larger regression coefficient. Thematic Islamic financing showed a positive association with public green projects. Seven ministries displayed negative intercepts without the two funding mechanisms. Keywords: Sustainable Finance, Green Sukuk, Fiscal Instrument, Climate Budget Tagging, Sustainable Development
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.21070/ijins.v27i4.2329first seen 2026-10-27 04:43:27 · last seen 2026-11-06 04:34:37
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