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THE ROLE OF CORPORATE GOVERNANCE IN STRENGTHENING ESG IMPLEMENTATION IN COMMERCIAL BANKS

商業銀行におけるESG実施強化のためのコーポレートガバナンスの役割 (AI 翻訳)

Farrukh Esanov

Iqtisodiy taraqqiyot va tahlilプレプリント2025-12-29#ESG
DOI: 10.60078/2992-877x-2025-vol3-iss12-pp67-74
原典: https://doi.org/10.60078/2992-877x-2025-vol3-iss12-pp67-74

🤖 gxceed AI 要約

日本語

本研究は、ウズベキスタンの商業銀行におけるコーポレートガバナンスとESG統合の関係を調査。独立した多様な取締役会を持つ銀行は、ESGパフォーマンスと財務健全性が高いことを発見。しかし、ESG知識不足や標準化された報告基準の欠如などの課題も指摘。持続可能な金融のための国家ESG開示基準の必要性を提唱。

English

This study examines the role of corporate governance in ESG integration within Uzbekistan's commercial banks. It finds that banks with more independent and diverse boards show better ESG performance and financial stability. However, challenges include lack of ESG knowledge and no standardized reporting. The paper calls for a national ESG disclosure standard and stronger institutional capacity.

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

この研究はウズベキスタンに焦点を当てているが、日本の金融機関におけるESG開示とガバナンスの関係を考える上で示唆に富む。特に取締役会の独立性や多様性がESGパフォーマンスに与える影響は、日本のSSBJ議論とも関連する。

In the global GX context

This paper provides empirical evidence from an emerging market on how corporate governance mechanisms impact ESG integration in banking. While Uzbekistan-specific, it highlights universal governance principles that matter for global ESG disclosure frameworks like ISSB, and underscores the need for standardized reporting in developing economies.

👥 読者別の含意

🔬研究者:For GX researchers, this offers a case study on governance-ESG linkages in an under-researched context, with implications for disclosure scholarship.

🏢実務担当者:Corporate sustainability teams can learn that board independence and diversity correlate with stronger ESG outcomes, informing governance improvements.

🏛政策担当者:Regulators should note the recommendation for a national ESG reporting standard to align with global practices, relevant for countries developing their own frameworks.

📄 Abstract（原文）

This research investigates the function of corporate governance in enhancing the application of ESG (Environmental, Social, and Governance) within Uzbekistan’s commercial banking industry. This research employs secondary data from sustainability reports, annual disclosures, and publications by the Central Bank of Uzbekistan and international financial institutions to critically examine the impact of governance structures-such as board independence, gender diversity, and oversight committees-on ESG integration and financial stability. The results show that more and more Uzbek banks are reporting on ESG issues. In 2019, just two banks did this, but by 2024, eight banks will be doing it. Banks with boards that are more independent and diverse show far better ESG performance and financial strength, which is shown by greater returns on assets and fewer loans that are not performing. The paper also points out ongoing problems, such as a lack of ESG knowledge, no standardised reporting standards, and uneven policy implementation. The study finds that corporate governance is both a base and a force behind sustainable finance. To bring Uzbekistan's banking practices in line with global sustainability standards, it calls for a national ESG disclosure standard, more accountability at the board level, and stronger institutional capacity building.

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