パキスタンの銀行におけるESG開示が財務業績に与える影響
Impact of ESG Disclosures on Financial Performance in Pakistani Banks (原題)
Zarak Khan, Dr. Muhammad Zahid, Shahida Wizarat
🤖 gxceed AI 要約
日本語
本研究は、パキスタンの銀行におけるESG開示が財務業績に与える影響を、2017年から2024年のパネルデータと2SLS回帰を用いて分析。ESG開示はROA、ROE、Tobin's Qに正の影響を与え、ステークホルダー理論を支持する結果となった。規制当局や投資家への示唆を含む。
English
This study analyzes the impact of ESG disclosure on financial performance of Pakistani banks using panel data from 2017-2024 and 2SLS regression. Results show a positive and significant effect on ROA, ROE, and Tobin's Q, supporting Stakeholder Theory. Implications for regulators, investors, and bank management are discussed.
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開示が進む中、新興国市場でのESG開示と業績の関連性を示す本研究成果は、日本企業の海外投資先評価やリスク管理に参考となる。特に、銀行セクターにおけるESG統合の重要性を示す点で示唆に富む。
In the global GX context
This study adds to global evidence on ESG disclosure and financial performance, particularly in emerging markets. It supports the business case for ESG integration, relevant for international investors and banks operating in Pakistan, and contributes to the broader discourse on ESG materiality.
👥 読者別の含意
🔬研究者:Provides empirical evidence on ESG-financial performance link in an emerging market banking context.
🏢実務担当者:Highlights potential financial benefits of ESG disclosure for banks, useful for sustainability strategy.
🏛政策担当者:Suggests that ESG disclosure regulations may positively impact bank performance, informing policy design.
📄 Abstract（原文）
This study examines the impact of Environmental, Social and Governance (ESG) disclosure on financial performance of banks in Pakistan. The study employs panel data spanning from 2017 to 2024 and utilizes a Two-Stage Least Squares (2SLS) regression method to tackle endogeneity issues and gain insights into the direct, moderating, and pillar-specific impacts of ESG practices on Return on Assets (ROA), Return on Equity (ROE), and Tobin's Q. The results show that the ESG disclosure has a positive and significant impact on accounting- and market-based financial performance. The results provide insights into Stakeholder Theory and have implications for regulators, investors, and bank management on the integration of ESG, governance changes, and the advancement of green finance in Pakistan.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.33959/vol16iss1pp55-74first seen 2026-08-20 04:48:12
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