Examining the Environmental, Social, and Governance of Fintech Companies: A framework of sustainability reporting
フィンテック企業の環境・社会・ガバナンスの検討：サステナビリティ報告の枠組み (AI 翻訳)
K. 2Dr., Thoufeeq Ahmed
🤖 gxceed AI 要約
日本語
フィンテック企業11社のESG開示スコアと業績の関係をOLSで分析。社会情報のみが業績と弱い正の関連を示し、環境・ガバナンス開示は有意でなかった。サステナビリティ報告における社会情報の重要性を示唆。
English
This study examines the link between ESG disclosures and performance in 11 fintech firms using OLS regression. Only social disclosure has a marginally positive association; environmental and governance disclosures are insignificant. The findings highlight the decision-usefulness of social information in sustainability reporting.
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
日本ではフィンテック企業のESG開示はまだ発展途上であり、本論文はSSBJや統合報告書の文脈で社会情報の重要性を再認識させる。日本のフィンテック業界におけるESG報告の改善に示唆を与える。
In the global GX context
Globally, this research contributes to the debate on ESG materiality by sector. For fintech, social factors appear more performance-relevant than environmental or governance, informing frameworks like ISSB and GRI that emphasize sector-specific materiality.
👥 読者別の含意
🔬研究者:Provides evidence on ESG-performance link in the fintech sector, motivating larger studies with market-based outcomes.
🏢実務担当者:Fintech firms should prioritize social disclosure in sustainability reports to meet stakeholder expectations.
🏛政策担当者:Suggests that regulatory guidance for fintech ESG reporting should emphasize social metrics.
📄 Abstract（原文）
The study examined the relationship between environmental, social and governance (ESG) disclosures and company performance (finance and non-financial) from the perspectives of integrated reporting and sustainability reporting. We estimate an OLS model using firm performance as the dependent variable, and use item-level disclosure ratings (0–3) aggregated into pillar indexes for 11 fintech and related financial service organisations. Results suggest that ESG scores jointly explain a small proportion of the variation in performance. Only social disclosure has a positive marginally significant association to performance, with environmental and governance disclosures being statistically insignificant. These findings demonstrate that social information on employees, consumers and communities is especially decision‑useful in this environment and should be important to sustainability and integrated reporting narratives. Simultaneously, the small, context-specific sample and disclosure-based performance measure limit predictability and provide motivation for bigger, longitudinal investigations employing financial and market outcomes.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://ijapt.org/index.php/journal/article/download/651/527first seen 2026-07-13 06:47:12
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