ASSESSING THE IMPACT OF ESG INTEGRATION ON CREDIT RISK IN VIETNAMESE COMMERCIAL BANKS
ベトナムの商業銀行におけるESG統合が信用リスクに与える影響の評価 (AI 翻訳)
Tran Thi Hai Yen
🤖 gxceed AI 要約
日本語
本稿は、ベトナムの20商業銀行の2017-2023年のパネルデータを用いて、ESG統合が信用リスク（不良債権比率）に与える影響を分析した。結果、ESGパフォーマンスが高いほど不良債権比率が低く、特にGovernanceが最も強い負の関係を示した。ESGは借り手審査や内部格付け、リスクベース価格設定に組み込むべきと示唆している。
English
This paper analyzes the impact of ESG integration on credit risk (NPL ratio) using panel data from 20 Vietnamese commercial banks (2017-2023). Results show that higher ESG performance is associated with lower NPL ratios, with Governance having the strongest negative effect. ESG should be embedded in borrower screening, credit ratings, and pricing.
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
ベトナムの事例だが、日本の銀行が新興国でのESG融資を検討する際のエビデンスとなる。ガバナンス要素の重要性が示唆される。
In the global GX context
This paper contributes to the growing literature on ESG-Credit risk linkage, providing evidence from an emerging market. It underscores the role of governance in reducing credit risk, relevant for global banks operating in similar contexts.
👥 読者別の含意
🔬研究者:Provides empirical evidence from an emerging market on ESG-credit risk relationship, useful for researchers studying sustainable finance in developing economies.
🏢実務担当者:Banks can use these findings to justify integrating ESG into credit risk assessment processes, especially governance factors.
🏛政策担当者:Regulators in emerging markets may consider encouraging ESG integration in lending as a risk management tool.
📄 Abstract（原文）
This article examines the integration of environmental, social, and governance (ESG) factors into credit risk assessment at commercial banks in Vietnam. It is edited from the original student research report into a condensed journal-style manuscript while preserving the complete research logic: problem statement, literature review, theoretical framework, methodology, empirical results, discussion, implications, conclusion, and references. The empirical analysis uses balanced panel data from 20 Vietnamese commercial banks during 2017–2023, while the policy and practical discussion is extended to the 2020–2025 period because this is when Vietnam accelerated green growth, sustainable finance, and environmental risk management in lending. Credit risk is measured primarily by the non-performing loan (NPL) ratio. Supplementary indicators such as the capital adequacy ratio (CAR), leverage ratio (LEV), liquidity ratio (LIQ), return on assets (ROA), loan-to-deposit ratio (LDR), bank size (SIZE), and GDP growth are used to interpret bank-specific and macroeconomic conditions. The findings indicate that stronger ESG performance is associated with a lower NPL ratio. Among the three pillars, Governance has the strongest negative relationship with credit risk, followed by Environmental, while Social has a weaker but still meaningful effect. The results imply that ESG should not be treated merely as disclosure or corporate social responsibility. It should be embedded in borrower screening, internal credit ratings, risk-based pricing, credit conditions, and post-disbursement monitoring.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.59822/ijeber.2026.6308first seen 2026-07-18 08:16:08
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