Digital Capability, Environmental, Social, and Governance Disclosure, and Bank Profitability: Evidence from Lebanese Banks
デジタル能力、環境・社会・ガバナンス開示、および銀行収益性：レバノンの銀行からの証拠 (AI 翻訳)
Aseel Haidar, Oliver Hanna, Mariella Korkomaz
🤖 gxceed AI 要約
日本語
本研究は、レバノンの銀行におけるデジタル能力とESG開示が収益性に与える影響を検討。2022～2024年の5行を分析した結果、無形資産集積とESG開示は短期的なROAに有意な関係を示さなかった。危機下の銀行システムでの実証研究として貢献。
English
This study examines the association between digital capability (intangible asset intensity) and ESG disclosure with bank profitability in Lebanon. Analyzing five banks from 2022-2024, it finds no significant short-term relationship between these factors and ROA, highlighting measurement challenges and macroeconomic stress in an unstable banking environment.
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
日本の金融機関にとって、ESG開示が必ずしも短期的収益向上に直結しない事例として参考になる。ただしレバノンの危機状況が特殊であり、一般化には注意が必要。
In the global GX context
This paper provides rare empirical evidence from a crisis-affected banking system, showing that ESG disclosure and digital investments may not yield immediate profitability gains. It highlights context-specific measurement limitations relevant for emerging markets and stressed economies.
👥 読者別の含意
🔬研究者:ESG開示と財務パフォーマンス関係のクロスカントリー研究に、レバノンという未検証の事例を提供。
🏛政策担当者:危機環境下でのESG開示政策の効果を評価する際に、短期的利益への直接効果は限定的であることを示唆。
📄 Abstract（原文）
This study investigates whether digital capability and environmental, social, and governance disclosure are associated with bank profitability in Lebanon, a setting rarely examined in the joint digitalization--sustainability literature. Using a quantitative archival design, we analyze observations from five Lebanese banks over 2022--2024. Return on assets serves as the dependent variable. Digital capability is proxied by intangible-asset intensity (intangible assets / total assets), and environmental, social, and governance is captured by a binary indicator of disclosure presence. Descriptive statistics, Pearson correlations, and pooled ordinary least squares regression are employed. The digital capability proxy shows a negative, marginally suggestive association with return on assets, while environmental, social, and governance disclosure bears no detectable relationship with profitability. These results indicate that, in Lebanon's crisis-affected banking environment, the short-run profitability effects of intangible accumulation and sustainability disclosure were not clearly observable. The paper contributes context-specific evidence from an under-explored, institutionally constrained banking system and demonstrates how measurement limitations and macroeconomic stress can shape observed relationships between digital capability, environmental, social, and governance disclosure, and financial performance.
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.51300/brp-2026-3first seen 2026-07-18 09:17:40
🔔 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。