商業銀行におけるサステナブルファイナンスとESG統合の探究
Exploring sustainable finance and ESG integration in commercial bank (原題)
Ghanashyam Tiwari, Mohan Bhandari, N. Sharma, Bibek Karmacharya
🤖 gxceed AI 要約
日本語
ネパール商業銀行の上級幹部8名への半構造化インタビューを通じ、サステナブルファイナンスの認識とESG実装を質的に分析。経営陣のコミットメントが進展を促す一方、規制の不確実性・ESGツール不足・収益圧力が障壁となる。短期収益と長期持続性の緊張から断片的な取組みに留まる実態を明らかにした。
English
A qualitative phenomenological study interviewing eight senior executives at Nepalese commercial banks on how they conceptualize and implement sustainable finance and ESG integration. Leadership commitment drives progress, while regulatory uncertainty, limited ESG tools and profitability pressure hinder it. Findings reveal a fragmented approach reflecting tension between short-term financial goals and long-term sustainability in a frontier market.
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
日本の銀行がESG融資・トランジションファイナンスを拡大する中、フロンティア市場の現場レベルでの障壁（規制不確実性・ツール不足）は、新興国向け投融資のリスク評価や能力構築支援を考える上で示唆に富む。
In the global GX context
Adds frontier-market empirical evidence to global sustainable-finance scholarship, complementing TCFD/ISSB-aligned disclosure debates by showing how internal leadership and capacity gaps—not just disclosure rules—shape ESG integration in banks.
👥 読者別の含意
🔬研究者:フロンティア市場における銀行のESG実装をリーダーシップ視点で捉えた質的研究の一事例として参照できる。
🏢実務担当者:新興国拠点や取引先銀行のESG能力評価・エンゲージメント設計の際、規制不確実性やツール不足への対応の参考になる。
🏛政策担当者:新興国でのESG規制整備と銀行の能力構築支援の必要性を示す政策的示唆を提供する。
📄 Abstract（原文）
This study aims to examine how senior executives in Nepalese commercial banks conceptualize and implement sustainable finance, with a focus on integrating environmental, social and governance (ESG) practices. A qualitative phenomenological approach was adopted. Semi-structured interviews were conducted with eight purposively selected executives, and data were analyzed using Colaizzi’s seven-step thematic framework using axial coding. The study reveals varied understandings of sustainable finance, ranging from corporate social responsibility initiatives to ESG risk integration. Leadership commitment and personal values drive progress, while regulatory uncertainty, limited ESG tools and profitability pressures hinder implementation. A fragmented approach emerges, reflecting the tension between short-term financial goals and long-term sustainability. The focus on commercial banks limits generalizability across other financial institutions, but the findings highlight important directions for future research on ESG integration in frontier markets. The study provides actionable insights for banks to strengthen leadership engagement, build internal ESG capacity and design policies that integrate sustainability into financial decisions. By highlighting the role of banks in addressing climate change, governance challenges and community development, the research shows how sustainable finance can promote inclusive and responsible growth. This study contributes originality by exploring sustainable finance through the leadership perspective in a frontier market context, offering novel insights into ESG integration in Nepalese commercial banking and advocating systemic reforms for sustainable banking practices.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1108/qrfm-08-2025-0283first seen 2026-10-29 05:31:41 · last seen 2026-11-06 05:32:59
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