Sustainability reporting: Unfolding environmental, social, and governance practices in the banking sector
サステナビリティ報告：銀行セクターにおける環境・社会・ガバナンス実践の展開 (AI 翻訳)
E.S. Sina, D. Vennila
🤖 gxceed AI 要約
日本語
インド銀行のサステナビリティ報告（BRSR）を質的内容分析で調査。TCFD完全準拠は28%のみ、Scope3開示も不十分。大規模銀行ほどESG統合が進むが、国際基準との整合性向上が課題。
English
This study analyzes sustainability reports (BRSR) of Indian banks using qualitative content analysis. Only 28% fully align with TCFD pillars, and Scope 3 disclosure is limited. Larger banks show better ESG integration, but alignment with international standards needs acceleration.
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SEBIのBRSR枠組みは、日本のSSBJや有報でのサステナビリティ開示と比較可能。日本でも銀行のTCFD/ISSB準拠が進む中、新興国事例として参考になる。
In the global GX context
This paper provides empirical evidence on ESG disclosure quality in an emerging market banking sector, relevant for global discussions on TCFD/ISSB adoption and the role of regulators in mandating sustainability reporting.
👥 読者別の含意
🔬研究者:Offers a comparative benchmark for ESG disclosure quality in emerging market banks, highlighting gaps in TCFD and Scope 3 reporting.
🏢実務担当者:Useful for bank sustainability teams to understand common challenges in aligning with TCFD and improving Scope 3 disclosure.
🏛政策担当者:Provides evidence for regulators considering mandatory sustainability reporting frameworks, showing the impact of SEBI's BRSR mandate.
📄 Abstract（原文）
A sustainability report showcases a complete perspective of a banking business, its strategy, and environmental, social, and governance (ESG) disclosure. For the banks, the reporting is based on climate risk, responsible investment, and transparency. This report is unique for each industry, depending on its ESG risks, shareholders’ expectations, and sustainability framework. In India, the reporting framework is the business responsibility and sustainability report (BRSR) format, on the nine principles of National Guidelines on Responsible Business Conduct (NGRBC), as per the Securities and Exchange Board of India (SEBI) guidelines. This paper investigates the sustainability reporting practices adopted by Indian banks and explores how these institutions integrate the ESG framework into their reporting. A qualitative content analysis was performed on BRSRs published (fiscal years [FY] 2021–2022 and 2024–2025). Although disclosure volume has risen since the Reserve Bank of India (RBI) consultation, reporting quality remains uneven, only 28 percent of banks align fully with the Task Force on Climate-related Financial Disclosures (TCFD) pillars, and Scope 3 emissions. The pace of alignment with international standards needs acceleration. Integration of ESG reporting and carbon footprint reduction targets is more common in larger banks. The SEBI can make it compulsory for all listed banks to disclose their sustainability report, to disseminate exact awareness among the stakeholders. These findings will contribute to the banking sector and provide insights for policymakers, regulators, and industry stakeholders, with implications for enhancing corporate disclosure standards, fostering sustainable finance initiatives, and advancing the sustainability agenda in India’s banking sector.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.22495/cgsrv9i4p9first seen 2026-05-05 19:08:01
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