The Current Landscape of ESG Adoption in U.S. Banking Institutions
米国銀行機関におけるESG導入の現状 (AI 翻訳)
Nhung Do Cam1* , Ha Do Thi Thu2
🤖 gxceed AI 要約
日本語
本稿は、2014～2024年の200以上の米国商業銀行のS&P Global ESGスコアを用いて、ESG導入の進展を分析。TCFD提言やSEC気候開示規則などの規制マイルストーンが開示期待とスコア軌跡に与えた影響を検証。G-SIBと地域銀行間の持続的なパフォーマンス格差を特定し、規制強化が短期的にスコアを低下させるものの、最終的に気候リスク管理と持続可能性を向上させることを示す。
English
This study uses S&P Global ESG scores for over 200 U.S. commercial banks from 2014-2024 to analyze ESG adoption. It highlights how regulatory milestones like TCFD recommendations and the SEC's 2024 Climate Disclosure Rule shape disclosure expectations and score trajectories. Results show a persistent performance gap between G-SIBs and regional banks, and that regulatory tightening initially depresses scores but ultimately improves climate-risk management.
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
本論文は米国銀行におけるESGスコアと規制の関係を実証。SSBJ導入後の日本銀行にとっても、規制が開示実務やスコアに与える影響を理解する上で示唆に富む。
In the global GX context
This paper provides empirical evidence on how climate disclosure regulations (TCFD, SEC) affect ESG scores in banking, relevant for global implementation of ISSB standards and regulatory design.
👥 読者別の含意
🔬研究者:Highlights the uneven ESG adoption between G-SIBs and regional banks, offering a model for studying regulatory impacts on ESG scores.
🏢実務担当者:Useful for understanding how regulatory milestones impact ESG scores and disclosure expectations, informing internal reporting strategies.
🏛政策担当者:Demonstrates that regulatory tightening initially depresses scores but improves consistency, providing a cautionary note for rule implementation timelines.
📄 Abstract（原文）
This study examines the evolution of ESG adoption in the U.S. banking sector by integrating regulatory developments with empirical evidence from S&P Global ESG scores for more than 200 commercial banks over the 2014–2024 period. The analysis highlights how major policy milestones, such as the TCFD recommendations, net-zero commitments, the Interagency Climate Principles, and the SEC’s 2024 Climate Disclosure Rule, have reshaped disclosure expectations and influenced ESG scoring trajectories. Using trend analysis and cross-sectional comparison, the study identifies a persistent performance gap between Global Systemically Important Banks (G-SIBs) and regional banks, with G-SIBs exhibiting stronger ESG outcomes driven by superior governance structures and more advanced reporting capacity. While regulatory tightening initially exposes data gaps and leads to short-term declines in ESG scores, it ultimately supports more consistent climate-risk management and improved sustainability practices. The findings offer timely insights into the uneven progression of ESG integration within U.S. banking.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.5281/zenodo.17971323first seen 2026-05-14 22:16:07
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