サステナブルファイナンスの概念化：新興国における上場銀行のケーススタディ
Conceptualization of sustainable finance: A case study of publicly quoted banks in an emerging market (原題)
Chioma Juliet Obaro
🤖 gxceed AI 要約
日本語
ナイジェリアの上場商業銀行12名の幹部インタビューを通じ、サステナブルファイナンスの概念化を「コンプライアンス中心」「リスク中心」「戦略組込」の3類型に整理。エクエーター原則やUN PRB、IFRS S1-S2への関与が深い銀行ほどESG統合が進むことを示す。ガバナンス・政策・データ・開示の4要素からなる実務プレイブックを提案する。
English
Interviews with 12 senior executives at Nigerian listed banks reveal three conceptualizations of sustainable finance: compliance-centric, risk-centric, and strategy-embedded. Banks engaging with global frameworks (Equator Principles, UN PRB, IFRS S1-S2) show deeper ESG integration. A four-building-blocks playbook—governance, policy, data, disclosure—is proposed for emerging markets.
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
新興国銀行のESG統合実態は、日本の金融機関が海外投融資先のリスク管理やSSBJ・IFRS S1-S2対応を進める上で参照価値がある。特にエクエーター原則やUN PRBとの整合は、メガバンクのグローバル融資方針と共鳴する。
In the global GX context
This study adds emerging-market empirical evidence to global disclosure scholarship, showing how IFRS S1-S2 and UN PRB adoption shape bank credit-risk practices. It complements TCFD/ISSB implementation debates by highlighting local-global standard alignment challenges in African banking.
👥 読者別の含意
🔬研究者:新興国におけるサステナブルファイナンスの概念化とステークホルダー理論の適用事例として有用。
🏢実務担当者:新興国拠点を持つ銀行のESGリスク管理・開示体制構築に4要素プレイブックが参考になる。
🏛政策担当者:国内ガイドラインと国際基準（IFRS S1-S2等）の整合が銀行の運用成熟度を左右する点を政策設計に活かせる。
📄 Abstract（原文）
This study explores how publicly listed banks in Nigeria, a leading African emerging market, conceptualize sustainable finance—an agenda that has shifted from a peripheral corporate social responsibility (CSR) activity to a core strategic and risk-management priority. Adopting an interpretivist qualitative multi-case design, the study draws on semi-structured interviews with 12 senior executives (managing directors, chief financial officers [CFOs], chief risk officers [CROs], and heads of sustainability) from publicly quoted commercial banks in Nigeria. Inductive thematic analysis identified three dominant conceptualizations: compliance-centric, risk-centric, and strategy-embedded. Looking through the lens of stakeholder theory, each archetype reflects the relative influence of different stakeholder groups and is operationalized through observable credit-risk practices, including environmental, social, and governance (ESG) checklists, exclusion lists, conditional approvals with remediation timelines, enhanced due diligence, and post-disbursement monitoring. Banks that engaged with global frameworks—notably the Equator Principles, the United Nations Principles for Responsible Banking (UN PRB), and emerging International Financial Reporting Standards (IFRS) S1–S2 disclosure standards—demonstrated deeper ESG integration. The study argues that conceptual clarity, together with alignment between global standards and local guidelines, predicts operational maturity. A four-building-blocks playbook—governance and incentives, policy and processes, data and tools, and disclosure and assurance—is proposed as practical guidance for boards, risk teams, and supervisors seeking to strengthen sustainable-finance implementation in emerging markets.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://virtusinterpress.org/spip.php?action=telecharger&arg=15300&hash=d55938fc395e04ffcb91a362aa60588abb54035cfirst seen 2026-09-19 05:37:42 · last seen 2026-09-22 05:07:14
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