Climate Risk Disclosure in Indian Banking: A Study of Voluntary Practices & Framework Adoption
インド銀行業における気候リスク開示：自主的実践とフレームワーク採用に関する研究 (AI 翻訳)
Ms. Roopankshi Pareek, Dr. Nidhi Sharma
🤖 gxceed AI 要約
日本語
本研究は、インドの4大民間銀行（アクシス銀行、HDFC銀行、ICICI銀行、コタック・マヒンドラ銀行）の2022～2025年度における気候リスク開示実務と運営上のGHG排出量を分析した。TCFD及びCDPフレームワークとの整合性を評価し、開示の質に大きな不均一性があることを明らかにした。特にHDFC銀行とICICI銀行はTCFD準拠の報告がより包括的である一方、アクシス銀行とコタック銀行はシナリオ分析や投融資先排出量の開示に課題がある。ICICI銀行は再生可能エネルギー調達と効率化によりScope2排出量を年率-6.7%削減した事例を示した。
English
This study examines climate risk disclosure and GHG emissions of four major Indian banks from FY2022-2025, assessing alignment with TCFD and CDP. Findings reveal significant heterogeneity: HDFC and ICICI exhibit more comprehensive TCFD-aligned reporting, while Axis and Kotak lack scenario analysis and financed emissions. ICICI achieved a -6.7% CAGR in Scope 2 emissions via renewables. The study highlights the need for standardized metrics and regulation in India's banking sector.
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
インドの銀行業における気候リスク開示の実態は、日本でも金融機関がSSBJ/ISSB対応を進める中で、投融資先排出量の開示やシナリオ分析の重要性を示唆する。特にICICI銀行のScope2削減事例は、日本の銀行の再生可能エネルギー調達戦略にも参考となる。
In the global GX context
This paper adds to the global literature on climate risk disclosure in emerging markets, demonstrating the uneven adoption of TCFD and CDP among Indian banks. It provides empirical evidence on the challenges of financed emissions disclosure and offers policy implications for regulators in developing economies.
👥 読者別の含意
🔬研究者:Provides empirical evidence on TCFD/CDP adoption in an emerging market, useful for comparative studies on climate disclosure and emissions management.
🏢実務担当者:Insights on benchmarking climate disclosure against peers and strategies for reducing operational emissions through renewable energy and efficiency.
🏛政策担当者:Highlights the need for standardized climate risk metrics and regulatory guidance to improve transparency in the banking sector.
📄 Abstract（原文）
Climate change poses systemic risks to financial institutions through physical hazards, transition risks, and liability exposures. This study examines the climate risk disclosure practices and operational greenhouse gas (GHG) emissions of four major Indian private banks, Axis Bank, HDFC Bank, ICICI Bank, and Kotak Mahindra Bank, over the period FY2022 to FY2025. Using content analysis of sustainability reports, annual reports, and CDP submissions, we assess alignment with the Task Force on Climate-related Financial Disclosures (TCFD) framework and the Carbon Disclosure Project (CDP) standards. Our analysis reveals significant heterogeneity in disclosure quality, with HDFC Bank and ICICI Bank demonstrating more comprehensive TCFD-aligned reporting, while Axis Bank and Kotak Mahindra Bank exhibit gaps in scenario analysis and financed emissions disclosure. Quantitative analysis of Scope 1 and Scope 2 emissions shows that Axis Bank's Scope 2 emissions increased at a compound annual growth rate (CAGR) of 24.9 percent, driven by branch network expansion, whereas ICICI Bank achieved a -6.7 percent CAGR in Scope 2 emissions through renewable energy procurement and energy efficiency initiatives. The findings underscore the need for standardized climate risk metrics, enhanced regulatory guidance, and capacity building to strengthen climate resilience in India's banking sector. This research contributes to the emerging literature on climate finance in emerging markets and provides actionable insights for policymakers, investors, and bank management. Keywords : climate risk disclosure, TCFD, CDP, greenhouse gas emissions, Indian banks, sustainability reporting, operational emissions
🔗 Provenance — このレコードを発見したソース
- Zenodo https://zenodo.org/records/20608555first seen 2026-06-10 04:13:28 · last seen 2026-06-10 04:18:11
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
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。