Dynamic ESG–NPF Interaction in Islamic Bank
イスラム銀行における動的なESG–不良金融資産（NPF）の相互作用 (AI 翻訳)
Pungky Lela Saputri, Heru Sulistyo, Ibnu Khajar, Marno Nugroho
🤖 gxceed AI 要約
日本語
本研究は、インドネシアのイスラム銀行BSIを対象に、ESG開示と不良金融資産（NPF）の動的関係をVARモデルで分析。ESG開示の改善は1〜2ヶ月のラグでNPFを低減させる一方、NPFはESG開示に有意な影響を与えない。ESG開示が信用リスク管理に有効であることを示唆。
English
This study examines the dynamic relationship between ESG disclosure and non-performing financing (NPF) in Bank Syariah Indonesia (BSI) using VAR modeling. Results show ESG disclosure improvements reduce NPF after a one- to two-month lag, while NPF does not affect ESG disclosure. ESG disclosure acts as a proactive risk management tool in Islamic banking.
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
インドネシアのイスラム銀行事例だが、ESG開示と信用リスクの関係は日本の金融機関にも示唆を与える。特にサステナビリティ報告の実務価値を再確認する材料となる。
In the global GX context
This paper adds empirical evidence that ESG disclosure can directly reduce credit risk, supporting the business case for sustainability reporting. While focused on Islamic banking in Indonesia, findings are relevant for global financial institutions integrating ESG into risk management.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the bidirectional relationship between ESG disclosure and credit risk in Islamic banking, contributing to sustainable finance literature.
🏢実務担当者:Demonstrates that ESG disclosure can serve as a leading indicator for credit performance, offering a practical tool for risk management.
🏛政策担当者:Highlights the benefit of mandatory ESG disclosure for financial stability, particularly in emerging markets.
📄 Abstract（原文）
— This study investigates the dynamic relationship between Environmental, Social, and Governance (ESG) Disclosure and Non-Performing Financing (NPF) within the context of Islamic banking in Indonesia, with a specific focus on Bank Syariah Indonesia (BSI) during the period 2021 – 2025. As the largest Islamic bank in Southeast Asia, BSI plays acritical role in promoting sustainable finance aligned with Sharia principles. Amid rising expectations for ESG transparency and persistent credit risk challenges, this research explores whether ESG disclosure contributes to reducing credit risk, or if financial distress influences disclosure quality. Employing a quantitative time-series approach using the Vector Autoregression (VAR) model, the study analyzes monthly data on NPF and ESG scores derived from audited financial and sustainability reports. The results reveal a significant unidirectional relationship whereby improvements in ESG disclosure led to a reduction in NPF after a one to two-month lag, while NPF does not significantly affect ESG disclosure. Impulse response and variance decomposition analyses further support the lagged and cumulative impact of ESG practices on credit risk mitigation. These findings suggest that ESG disclosure in Islamic banks serves not only reputational and compliance purposes but also function as a proactive risk management tool. The study contributes to the growing literature on sustainable finance in Islamic banking and offers practical implications for regulators, financial institutions, and investors by highlighting the strategic value of ESG integration in promoting financial stability.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.18178/joebm.2026.14.1.905first seen 2026-05-15 18:29:36
🔔 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。