会計基準とESG開示：グローバル銀行からの証拠
Accounting Standards and ESG Disclosure: Evidence from Global Banks (原題)
Annisa Fithria, R. Ainy, Andreas Vernando, Nabila Na'ma Aisa, Surya Darma
🤖 gxceed AI 要約
日本語
本研究は、2009年から2023年までの62カ国576行のパネルデータを用いて、国際会計基準（特にIFRS）の採用が銀行のESG開示に与える影響を分析。IFRS採用はESG開示と正の関連があり、特に環境・社会開示で顕著。パリ協定やCOVID-19などの国際的イベントも開示増加と関連。会計基準の透明性効果を国際比較で示し、規制当局への示唆を提供。
English
Using panel data of 576 banks across 62 countries from 2009-2023, this study finds that IFRS adoption is positively associated with ESG disclosure, especially for environmental and social components. Major events like the Paris Agreement and COVID-19 also correlate with increased disclosure. Provides cross-country evidence on accounting standards' transparency effects, with implications for regulators promoting sustainable finance.
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
日本ではSSBJ基準の適用が始まり、IFRSとの整合性が議論される中、会計基準とESG開示の関連を示す本研究成果は、日本の開示制度設計や企業の対応に示唆を与える。特に銀行セクターの開示実務に参考となる。
In the global GX context
This study contributes to global disclosure scholarship by linking IFRS adoption to ESG transparency in banking, relevant for ISSB and CSRD implementation. It provides cross-country evidence that international reporting frameworks enhance sustainability disclosure, informing regulators and standard-setters.
👥 読者別の含意
🔬研究者:Provides cross-country empirical evidence on accounting standards and ESG disclosure, extending single-country studies.
🏢実務担当者:Highlights the positive association between IFRS adoption and ESG disclosure, useful for banks aligning with global standards.
🏛政策担当者:Suggests that international accounting standards can strengthen sustainability reporting, informing policy design.
📄 Abstract（原文）
This study investigates the relationship between the adoption of international accounting standards and environmental, social, and governance (ESG) disclosure in the global banking sector using a panel dataset of 576 banks from 62 countries over the period 2009–2023. The empirical results show that the adoption of international accounting standards, particularly IFRS, is positively associated with ESG disclosure among global banks. Additional analyses indicate that the effect of accounting standards is stronger for environmental and social disclosure than for governance disclosure. The results also suggest that major global events, including the Paris Agreement and the COVID-19 pandemic, are associated with increased ESG disclosure. This study contributes to the literature by providing cross-country evidence on the relationship between accounting standards and ESG disclosure in the banking sector, extending prior research that primarily focuses on single-country settings. The findings highlight the broader transparency effects of international financial reporting frameworks and provide implications for regulators and policymakers seeking to strengthen sustainability reporting and promote sustainable finance.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://journal.trunojoyo.ac.id/infestasi/article/download/33901/12342first seen 2026-08-21 04:56:41 · last seen 2026-09-21 05:20:22
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
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。