Sustainable Finance Bridging Profitability and Environmental Responsibility
持続可能な金融：収益性と環境責任の橋渡し (AI 翻訳)
Dr. Ramandeep Kaur, Jishnu V R, Ashok Raut
🤖 gxceed AI 要約
日本語
本研究は、ESG要因を投資・戦略的意思決定に統合することで、財務パフォーマンスと環境的持続可能性のギャップを埋める持続可能な金融の役割を検証する。プネの金融専門家400人への質問票調査をSPSSで分析し、ESG実践と組織の収益性に高い正の相関があることを確認した。また、機関の種類やESGリソース配分によってESG実施の有効性に有意差があることを示し、ESG戦略が財務パフォーマンス向上の重要な決定要因であることを回帰分析で明らかにした。持続可能な金融は一時的な流行ではなく、長期的な収益性と持続可能なビジネス慣行の推進要因であると結論づけている。
English
This study examines the role of sustainable finance in bridging the gap between financial performance and environmental stewardship by integrating ESG factors into investment and strategic decisions. Based on a survey of 400 finance professionals in Pune, analyzed with SPSS, it finds a high positive correlation between ESG practices and profitability, significant differences in ESG implementation effectiveness across institutional types, and identifies ESG strategies as key determinants of enhanced financial performance. The research concludes that sustainable finance is a business necessity, not a fad, offering practical recommendations for committed ESG teams, transparent disclosure, and policy standardization.
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開示義務化が迫る中、ESG実践と収益性の正の相関を示す本研究成果は、企業の開示対応や投資家対応の根拠として有用。また、ESGチームの設置や透明性のある開示の推奨は、日本の統合報告書や有価証券報告書の充実に寄与する。
In the global GX context
Globally, this study adds empirical evidence from an emerging market context (India) on the ESG-profitability link, reinforcing the business case for sustainability integration. It supports the move toward standardized ESG frameworks (ISSB, CSRD) by showing that institutional variation in ESG implementation affects outcomes, highlighting the need for consistent disclosure and resource allocation.
👥 読者別の含意
🔬研究者:Provides empirical evidence from India on ESG-profitability correlation, useful for comparative studies on ESG implementation effectiveness.
🏢実務担当者:Offers practical recommendations for establishing ESG teams and transparent disclosure, supporting corporate sustainability strategy.
🏛政策担当者:Highlights the need for standardized ESG frameworks and policy endorsement to enhance sustainability practices across institutions.
📄 Abstract（原文）
Sustainable finance has developed as a revolutionary method of balancing profitability with environmental and social accountability over the last few years. This research delves into sustainable finance's role in closing the divide between financial performance and ecologically sustainable stewardship through the integration of ESG factors into investment and strategic decision-making. The study employs a quantitative approach, utilizing a structured questionnaire filled by 400 finance professionals from banking, corporate, consultancy, and academic backgrounds in Pune city. Stratified random sampling was used to ensure representation from various institutional categories. Statistical measures such as correlation, regression, and ANOVA were utilized using SPSS to test data and two hypotheses.The results show a high positive correlation between ESG practices and profitability of the organization, affirming the adoption of the alternative hypothesis. Additionally, the research establishes significant differences in the effectiveness of ESG implementation among financial institutions, based on institutional type and ESG resource allocation. Regression analysis identifies ESG strategies as key determinants of enhanced financial performance, whereas ANOVA affirms institutional variation in sustainability practices. These findings underscore the increasing relevance of standardized ESG frameworks and the strategic benefits of embedding sustainability into core finance functions.The research finds that sustainable finance is not a fad but a business necessity. It provides practical recommendations to organizations in terms of committed ESG teams, transparent disclosure, and policy-level endorsement for standardization. Even with geographic and design constraints, the research presents insightful views about sustainable finance as a driver of long-term profitability and sustainable business practices.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://asiaentrepreneurshipjournal.com/index.php/jaes/article/download/557/410first seen 2026-08-16 05:39:27
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