Analyzing ESG Disclosure Patterns in Vietnamese Commercial Banks
ベトナム商業銀行におけるESG開示パターンの分析 (AI 翻訳)
Minh Phuoc Bui, Mien Thi Ngoc Nguyen
🤖 gxceed AI 要約
日本語
本論文は、PhoBERTを用いたテキストマイニングにより、ベトナム商業銀行のサステナビリティ報告書におけるESG開示パターンを分析。25報告書をMSCIベースのESGテーマと比較し、ガバナンス柱、特にコーポレートガバナンスへの集中が明らかに。社会的柱では人的資本が顕著。ベトナム語NLPのESG分析への応用を示す実証研究。
English
This study analyzes ESG disclosure patterns in sustainability reports of Vietnamese commercial banks using PhoBERT-based text mining of 25 reports. Findings show disclosure concentrated in governance, especially corporate governance, followed by social with human capital. Demonstrates Vietnamese NLP for ESG analysis.
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
ベトナムの銀行セクターにおけるESG開示の実態を、現地言語NLPで分析した点が新しい。日本の金融庁やSSBJの枠組みとは直接関係ないが、新興国ESG開示研究の一例として参考になる。
In the global GX context
This paper provides empirical evidence on ESG disclosure patterns in an emerging market banking sector using local language NLP. While not directly applicable to TCFD/ISSB frameworks in developed markets, it demonstrates the feasibility of using localized language models for sustainability disclosure analysis, relevant for global disclosure scholarship as emerging economies adopt ESG reporting.
👥 読者別の含意
🔬研究者:GX researchers interested in NLP applications to ESG disclosure should note the use of PhoBERT for Vietnamese-language analysis, a novel approach in an emerging market context.
🏢実務担当者:Corporate sustainability teams in Vietnam or emerging markets can learn about typical disclosure patterns in banking, particularly governance focus.
🏛政策担当者:Policymakers in emerging economies can see how local language NLP can monitor ESG disclosure quality.
📄 Abstract（原文）
This chapter analyzes ESG disclosure in sustainability reports of Vietnamese commercial banks using PhoBERT-based text mining. The dataset includes 25 reports from 13 banks listed on the Ho Chi Minh City Stock Exchange. After text preprocessing and Vietnamese word segmentation, PhoBERT embeddings were used to compare report paragraphs with MSCI-based ESG theme representations. The findings show that ESG disclosure is mainly concentrated in the governance pillar, especially corporate governance, reflecting the banking sector's focus on transparency, internal control, compliance, and risk management. The social pillar follows, with human capital as the most visible theme. The study contributes to ESG disclosure research by providing empirical evidence on the thematic structure of ESG reporting in Vietnamese banking and by demonstrating the usefulness of Vietnamese-language NLP for sustainability disclosure analysis.
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.4018/979-8-3373-8392-7.ch009first seen 2026-07-02 07:50:57
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