A METHODOLOGICAL FRAMEWORK FOR BANKING INNOVATION: LINKING EXPECTED CREDIT LOSS MODELLING, ESMS-BASED ESG SCREENING, DIGITAL LENDING TRANSFORMATION, AND GREEN FINANCE REPORTING
銀行イノベーションの方法論的枠組み：予想信用損失モデリング、ESMSベースのESGスクリーニング、デジタル融資変革、グリーンファイナンス報告の連携 (AI 翻訳)
Shirinova Shohsanam Sobir kizi
🤖 gxceed AI 要約
日本語
本論文は、IFRS 9に基づく予想信用損失測定、ESGスクリーニング、デジタル融資、グリーンファイナンス報告を統合した銀行イノベーションの枠組みを提案する。複数の銀行での実装事例に基づき、統合的アプローチが個別施策よりも優れた経営成果をもたらすことを示す。
English
This paper proposes an integrated framework for banking innovation that links expected credit loss measurement under IFRS 9, ESG-based credit screening, digital lending, and green finance reporting. Using implementation evidence from selected banks, it demonstrates that an integrated approach yields better managerial outcomes than isolated initiatives.
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
日本では、グリーンファイナンス報告とESG評価の重要性が高まっており、本枠組みはSSBJや有価証券報告書における開示実務の高度化に示唆を与える可能性がある。
In the global GX context
Globally, the integration of ESG screening and green finance reporting into banking operations aligns with TCFD, ISSB, and CSRD requirements, offering a practical model for banks to enhance transparency and mobilize climate finance.
👥 読者別の含意
🔬研究者:銀行のグリーンファイナンスとESG統合に関する実証研究の出発点として有用。
🏢実務担当者:自社の融資プロセスにESGスクリーニングとデジタル変革を組み込む際の参考になる。
🏛政策担当者:グリーンファイナンス促進のための規制枠組み設計に示唆を提供。
📄 Abstract（原文）
This paper develops an integrated framework for banking innovation in the digital economy by linking forward-looking expected credit loss measurement, ESG-based corporate credit screening, digital decision-making, and green finance monitoring. Using implementation evidence reported for selected commercial banks, the study examines four mutually reinforcing mechanisms. First, it refines portfolio-level expected credit loss estimation under IFRS 9 through a macro-scenario-sensitive and probability-aware approach to ECL measurement. Second, it embeds an environmental and social management system into corporate credit screening on the basis of ESG criteria. Third, it builds a digital decision architecture that combines investment analytics with end-to-end lending transformation in order to improve asset allocation, accelerate decisions, and reduce problem loans. Fourth, it introduces a digital monitoring product for green projects that strengthens reporting transparency and supports the mobilization of international financing. The reported case evidence indicates lower reserve intensity in relation to the loan portfolio, broader ESG screening coverage, better forecasting accuracy and portfolio performance, faster lending decisions, lower non-repayment, and additional international funding for environmentally friendly projects. The paper argues that banking innovation delivers stronger managerial results when provisioning, sustainability screening, process digitalization, and reporting infrastructure are designed as one integrated system rather than as isolated initiatives.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.5281/zenodo.20047255first seen 2026-05-15 18:07:15
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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。