ESG DETERMINANTS IN BANK FINANCIAL MANAGEMENT AND CONTROLLING
銀行の財務管理とコントロールにおけるESG決定要因 (AI 翻訳)
Serhii Savluk, Natalia Shulga, O. Kolodiziev, M. Krupka, L. Belianko, B. Brychka
🤖 gxceed AI 要約
日本語
本論文は、銀行の財務管理におけるESG要素の統合を扱い、OperESG（業務関連ESG）概念を提案。4行の欧州銀行分析と33行の世界サンプルによるESG格付けと財務指標の相関分析を実施。ESG指標の集計テンプレートと計画実績分析の単一指標を開発。EU基準のウクライナ等への適用可能性も示唆。
English
This paper addresses ESG integration in bank financial management, proposing the 'OperESG' concept for operational ESG factors. It analyzes four European banks and performs correlation analysis between ESG ratings and financial indicators across 33 global banks. Templates for aggregating ESG indicators and a single metric for plan/fact analysis are developed. Applicability of EU standards to Ukraine and other countries is discussed.
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
日本でも、金融機関のESG統合がSSBJや有報記述に求められている。OperESG概念は邦銀の業務プロセスでのESG考慮に応用可能。相関分析結果は投資家のESG評価に示唆。
In the global GX context
Given the global push for transition finance and ESG disclosure (ISSB, CSRD), this paper offers practical templates and an OperESG framework for banks to systematically integrate ESG into financial controlling. The cross-country correlation analysis informs rating agencies and investors.
👥 読者別の含意
🔬研究者:The OperESG segmentation and correlation analysis between ESG ratings and bank financials offer a new lens for academic research on ESG-financial performance links.
🏢実務担当者:The proposed templates and eco-budgeting methodology can directly support bank sustainability teams in standardizing ESG indicator aggregation and performance monitoring.
🏛政策担当者:The OperESG framework and EU-standard adaptation suggestions provide a model for regulators seeking to enhance ESG reporting requirements in banking.
📄 Abstract（原文）
Banks select environmentally and socially safe projects for investment and lending. The ESG reporting system developed in the EU for the implementation of ESG standards can be applied in Ukraine and other countries, with an emphasis on the disclosure of credit and investment aspects. At the same time, achieving full standardization of information on the consideration of ESG components in the system of internal banking management and controlling remains a pressing issue. Therefore, this article is aimed at: creating a landscape of ESG factors with the allocation of a new concept of OperESG related to operational activities; analyzing four European banks that practice comprehensive disclosure of ESG information; and developing templates for aggregation of ESG indicators that can be useful for researchers, practitioners, and supervisory authorities, respectively. The results are presented in the context of the features of the application of ESG financial management and controlling tools. A matrix of the impact of ESG factors on the operational efficiency of banks is proposed for four segments of OperESG: direct environmental, indirect environmental, social, and managerial. Based on expert assessment, 27 components of OperESG were identified. Correlation analysis between ESG ratings and selected economic indicators – assets, profit before tax, return on assets and equity, and financial leverage – was conducted on a sample of 33 banks worldwide, the results of which may be useful for investors. A methodological approach to systematizing costs, forming eco-budgets, and developing a template for assessing key ESG performance indicators, as well as creating a single metric for plan/fact analysis in order to monitor the achievement of sustainable development goals by all economic agents, is proposed.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://fkd.net.ua/index.php/fkd/article/download/5211/4619first seen 2026-07-05 05:37:00
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