BRIDGING TECHNOLOGY AND SUSTAINABILITY: EMPIRICAL INSIGHTS INTO GREEN FINTECH-DRIVEN ACCOUNTING PRACTICES
テクノロジーとサステナビリティの架け橋：グリーンフィンテックが牽引する会計実務への実証的洞察 (AI 翻訳)
Oman Rusmana, Wita Ramadhanti, Triani Arofah
🤖 gxceed AI 要約
日本語
本研究は、インドネシアの上場企業におけるグリーンフィンテックの導入が、ESGパフォーマンスやカーボン開示、循環型経済の実践に与える影響を定量的に分析。グリーン投資プラットフォームやブロックチェーン報告などのデジタル金融ソリューションの統合が、企業の透明性と環境パフォーマンスを有意に向上させることを示した。また、ステークホルダーエンゲージメントや循環型経済の実践がその効果を媒介・強化する。
English
This study quantitatively analyzes the impact of Green Fintech adoption on ESG performance, carbon disclosure, and circular economy practices among Indonesian listed companies. It finds that integrating digital financial solutions such as green investment platforms and blockchain-based reporting significantly improves corporate transparency and environmental performance. Stakeholder engagement mediates this relationship, and circular economy practices strengthen it.
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
インドネシアの事例ではあるが、ASEAN地域でのESG開示とフィンテックの連携を示しており、日本企業のサプライチェーン管理やSSBJ対応におけるデジタル活用の参考になる。
In the global GX context
This paper provides empirical evidence from an emerging economy on how green fintech can enhance ESG disclosure and carbon accounting, relevant to global discussions on digitalizing sustainability reporting under frameworks like ISSB and CSRD.
👥 読者別の含意
🔬研究者:Provides an empirical model linking green fintech to ESG outcomes, useful for further research on technology-driven sustainability in emerging markets.
🏢実務担当者:Demonstrates the strategic value of adopting green fintech solutions for improving corporate transparency and environmental performance.
🏛政策担当者:Highlights the potential of promoting green fintech to enhance corporate sustainability disclosure in developing economies.
📄 Abstract（原文）
This study examines the role of Green Financial Technology (Green Fintech) in promoting sustainable accounting practices among publicly listed companies in Indonesia. Using a quantitative approach with secondary data from sustainability reports and ESG disclosures, the study evaluates the impact of Green Fintech adoption on corporate transparency and environmental performance. The analysis reveals that the integration of digital financial solutions—such as green investment platforms, ecological data analytics, and blockchain-based reporting—contributes significantly to improving ESG performance, carbon disclosure, and the adoption of circular economy practices. Furthermore, stakeholder engagement mediates the relationship between Green Fintech and firm performance, while the implementation of circular economy principles strengthens this link. This research contributes to the growing body of literature on sustainable accounting by presenting an empirical model that highlights the strategic value of digital environmental innovation. The findings offer practical implications for corporate managers, regulators, and Fintech developers seeking to enhance sustainable value creation in emerging economies.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.32424/1.saap.2025.4.1.16752first seen 2026-05-05 19:08:45
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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。