The Effect of Green Banking and Risk Management on Profitability with ESG Disclosure as a Moderation
グリーンバンキングとリスク管理が収益性に与える影響：ESG開示の調整効果 (AI 翻訳)
Wirawan Widjanarko, Wastam Wahyu Hidayat, Yoseph Anastasius Didik Cahyanto
🤖 gxceed AI 要約
日本語
インドネシアの銀行を対象に、グリーンバンキング、リスク管理、ESG開示が収益性に与える影響を分析。重回帰分析の結果、グリーンバンキングとESG開示は収益性に正の効果、リスク管理（不良債権）は負の効果。ESG開示はグリーンバンキングの効果を強化し、信用リスクの悪影響を低減する調整効果を持つ。
English
This study examines the impact of green banking, risk management, and ESG disclosure on bank profitability in Indonesia (2023-2025). Multiple regression shows green banking and ESG disclosure have positive effects, while non-performing loans negatively affect profitability. ESG disclosure moderates both relationships, strengthening the green banking effect and reducing credit risk's adverse impact.
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対応が進む中、ESG開示が銀行の収益性に与える影響を示す点は参考になるが、インドネシア市場に特化しており、直接応用には注意が必要。
In the global GX context
This paper contributes to the global sustainable banking literature by demonstrating the moderating role of ESG disclosure in emerging markets. It aligns with ISSB and TCFD frameworks emphasizing transparency as a driver of financial performance.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the moderating role of ESG disclosure in the green banking-profitability relationship.
🏢実務担当者:Highlights that investing in green banking and transparent ESG disclosure can enhance profitability while mitigating credit risk.
🏛政策担当者:Suggests that mandating ESG disclosure can strengthen the positive effects of sustainable banking practices.
📄 Abstract（原文）
The increasing importance of sustainable finance and the growing role of environmental, social, and governance practices in shaping banking performance. This study examines the impact of green banking, risk management, and ESG disclosure on bank profitability, with ESG disclosure also tested as a moderating variable. A quantitative approach with a causal associative design is applied using data from banking companies listed on the Indonesia Stock Exchange during 2023–2025. Multiple regression analysis is employed to test both direct and moderating effects. The findings show that green banking and ESG disclosure have a positive and significant effect on profitability, while risk management, proxied by non-performing loans, has a significant negative effect. Furthermore, ESG disclosure strengthens the relationship between green banking and profitability and moderates the effect of risk management by reducing the adverse impact of credit risk on financial performance. The results indicate that sustainability-oriented practices combined with effective risk management play a crucial role in improving banking profitability. The study concludes that integrating green banking initiatives with strong ESG disclosure practices enhances financial outcomes, while proper risk control remains essential for maintaining stability and long-term performance in the banking sector.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.37641/jimkes.v14i4.5492first seen 2026-07-30 05:40:47
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