<b>THE ESG–PROFITABILITY NEXUS: GREEN LENDING PRACTICES IN THE INDIAN PRIVATE BANKING SECTOR</b>

ESGと収益性の関係：インド民間銀行部門におけるグリーン融資慣行 (AI 翻訳)

null Madhuri N P, null Thamotharan A

mLAC Journal for Arts, Commerce and Sciences (m-JACS) ISSN: 2584-1920プレプリント2026-06-01#ESG経営インパクト: 資金調達対象セクター: banking

🤖 gxceed AI 要約

日本語

インド民間銀行4行（2018-23年）のグリーン融資とESG開示、財務業績の関係を分析。グリーン融資比率は低いが、SEBIのBRSR導入後、開示品質は向上。短期的な収益性との相関は弱いが、ESG統合は長期的な安定性と評判に寄与。標準化された定義と規制インセンティブの必要性を指摘。

English

Analyzes green lending, ESG disclosure, and financial performance in four Indian private banks (FY2018-23). Green loans remain under 1.5% of advances, but disclosure quality improved after SEBI's BRSR framework. No strong short-term correlation with profitability, yet structured ESG practices yield stability and reputational gains. Calls for standardized definitions and regulatory incentives.

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

インドのBRSR開示とグリーン融資の実態は、日本企業の新興国展開やインド市場での資金調達に示唆。SSBJ対応やグリーン金融の国際比較に有用。

In the global GX context

Contributes to global green finance literature by providing empirical evidence from an emerging market, highlighting the role of regulatory frameworks (BRSR) in improving ESG disclosure and the modest short-term financial impact of green lending.

👥 読者別の含意

🔬研究者:新興国銀行のグリーン融資とESG開示の実証データとして有用。

🏢実務担当者:インド市場での融資・開示実務の参考に。

🏛政策担当者:グリーン金融の規制設計と開示基準の国際比較に示唆。

📄 Abstract（原文）

This study examines the relationship between green lending, ESG disclosure, and financial performance in Indian private sector banks from FY 2018–19 to FY 2022–23. Using secondary data from annual reports, ESG/BRSR filings, and standalone financial statements, the research evaluates trends in sustainable lending practices and their impact on Return on Assets (ROA), Return on Equity (ROE), and net profitability. The study focuses on four major banks—Kotak Mahindra Bank, IDFC First Bank, Axis Bank, and Yes Bank—selected for their consistent reporting and role in the private banking sector. Results indicate that while green lending as a percentage of total advances remains relatively low (under 1.5% for most banks), the quality of ESG disclosure has improved significantly, particularly after SEBI introduced the BRSR framework. No strong direct correlation was found between green lending and profitability in the short term; however, banks with more structured ESG practices and transparent reporting, such as Axis Bank and IDFC First Bank, demonstrated more stable financial performance and reputational benefits over time. These findings underscore the need for standardized green finance definitions, regulatory incentives for green loans, and uniform ESG disclosure norms, concluding that ESG integration holds potential for long-term financial and environmental sustainability, even though short-term financial impacts remain modest

🔗 Provenance — このレコードを発見したソース

openaire https://doi.org/10.59415/mjacs.368first seen 2026-08-04 04:48:39

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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。

&lt;b&gt;THE ESG–PROFITABILITY NEXUS: GREEN LENDING PRACTICES IN THE INDIAN PRIVATE BANKING SECTOR&lt;/b&gt;