The Evolving Landscape of Environmental, Social, and Governance (ESG)Practices and Their Impact on The Banking Industry: A Review with a Focus on Nepal
環境・社会・ガバナンス（ESG）実践の進化する展望と銀行業界への影響：ネパールに焦点を当てたレビュー (AI 翻訳)
Iswor Luitel
🤖 gxceed AI 要約
日本語
本論文は、ネパール銀行業界におけるESG実践の進化をレビューし、CSRからESGへの移行、開示の義務化の課題を分析。ネパールはまだ初期段階で、自発的なCSR開示に依存していることを明らかにし、今後の研究の方向性を示す。
English
This narrative review explores the evolution of ESG practices in the Nepalese banking industry, from CSR to ESG, and their impact on profitability. It finds Nepal in an early stage, relying on voluntary CSR disclosures, and discusses regulatory challenges and future research directions.
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
本論文は、ネパール銀行業界におけるESG導入の初期段階を分析し、自発的なCSR開示から強制的なESG報告への移行の課題を示しています。日本のSSBJや有報におけるESG開示の進展と比較する上で参考になります。
In the global GX context
This paper contributes to the global understanding of ESG adoption in emerging markets, specifically in the banking sector. It underscores the transition from voluntary CSR to mandatory ESG disclosure, aligning with global frameworks like ISSB and CSRD, and highlights the unique challenges faced by developing countries.
👥 読者別の含意
🔬研究者:Provides a narrative review of ESG in Nepalese banking, identifying gaps and future research directions in developing country contexts.
🏢実務担当者:Banks in emerging markets can learn from Nepal's early ESG stages and the importance of moving beyond voluntary CSR to integrate ESG into core strategies.
🏛政策担当者:Regulators in developing countries can use this study to understand the challenges and necessity of mandatory ESG disclosure frameworks.
📄 Abstract（原文）
The objective of this article is to explore the growing field of Environmental, Social, and Governance (ESG) practices worldwide, with a particular focus on their application within the Nepalese banking industry, detailing its evolution from Corporate Social Responsibility (CSR) and its critical role in assessing sustainability. This study is an attempt to investigate the effects of ESG on the profitability of Nepalese Bank. A narrative review methodology has been employed by selecting the articles from 2003-2026 in the study. It delves into the components of ESG, the obligation of disclosure, and the complex relationship between ESG performance and financial outcomes globally. This study focuses on the emerging stage of ESG adoption and current practices within the Nepalese banking industry, regulatory influences, and the challenges it has faced. The study found that Nepal's banking industry, a cornerstone of its developing economy, is currently in the introductory stage of ESG adoption, primarily relying on voluntary CSR disclosures rather than mandatory ESG reporting. The discussion underscores the necessity of integrating ESG principles into core business strategies for sustainable growth and enhanced stakeholder trust, particularly in developing country like Nepal. Finally, it identifies gaps in current literature and proposes future research directions to further elucidate the dynamics of ESG in the financial sector.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.3126/aj.v13i01.93636first seen 2026-05-15 18:34:10 · last seen 2026-06-15 05:27:29
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