Sustainable Finance in Vietnamese Listed Companies: A Systematic Review and Future Research Agenda in the Era of Digital Transformation and Artificial Intelligence
ベトナム上場企業におけるサステナブルファイナンス：デジタルトランスフォーメーションと人工知能の時代における系統的レビューと今後の研究課題 (AI 翻訳)
Dang Thi Thuy Giang
🤖 gxceed AI 要約
日本語
本論文は、ベトナム上場企業におけるサステナブルファイナンスの既存文献を系統的にレビューし、ESG開示、グリーンファイナンス、環境会計などの主要テーマを整理している。研究が断片的であること、AIを活用したESG分析や気候関連財務リスクへの注目が不十分であることを指摘し、今後の研究課題を提示している。
English
This paper systematically reviews literature on sustainable finance in Vietnamese listed companies, covering ESG disclosure, green finance, environmental accounting, and corporate governance. It finds fragmented research and identifies gaps in AI-enabled ESG analytics, climate risks, and IFRS sustainability standards, proposing a future research agenda.
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
ベトナム市場に焦点を当てているが、日本企業のベトナム進出やASEAN地域のサステナブルファイナンス動向を理解する上で参考になる。ESG開示の実態把握に有用。
In the global GX context
This review adds to the global literature on sustainable finance in emerging markets, highlighting the role of digital transformation and AI. While Vietnam-specific, it offers comparative insights for other developing economies and informs the broader discussion on ESG integration in capital markets.
👥 読者別の含意
🔬研究者:Provides a comprehensive literature map and identifies underexplored areas such as AI-driven ESG analytics in an emerging market context.
🏢実務担当者:Offers an overview of sustainable finance practices and gaps in Vietnam, useful for firms operating or investing in the region.
🏛政策担当者:Highlights regulatory and standardization needs, especially regarding AI and IFRS sustainability disclosure standards.
📄 Abstract（原文）
Sustainable finance has become an increasingly important research area as firms face growing pressure to integrate environmental, social, and governance (ESG) considerations into financial decision-making processes. In the context of digital transformation, artificial intelligence (AI), financial technology (FinTech), and international economic integration, sustainable finance plays a critical role in enhancing corporate resilience, transparency, and long-term value creation. This study aims to systematically review the existing literature on sustainable finance in Vietnamese listed companies and identify future research directions. Drawing upon key theoretical perspectives, including stakeholder theory, legitimacy theory, institutional theory, and sustainable development theory, the study synthesizes prior research related to ESG disclosure, sustainability reporting, green finance, sustainable investment, environmental accounting, corporate governance, and firm performance. Using a systematic literature review approach, the study analyzes relevant publications to identify major research themes, methodological trends, and emerging issues. The findings indicate that sustainable finance research in Vietnam has grown substantially but remains fragmented across multiple domains. Limited attention has been devoted to AI-enabled ESG analytics, climate-related financial risks, sustainable FinTech, and IFRS sustainability disclosure standards. The study contributes by identifying research gaps and proposing a future research agenda to support the development of sustainable finance in Vietnam’s capital market.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.62225/2583049x.2026.6.3.6491first seen 2026-06-30 05:45:48
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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。