Climate‐Related Disclosure and Bank Performance: Does Bank Type Matter?
気候関連開示と銀行業績：銀行の種類は重要か？ (AI 翻訳)
Rasim Simsek, Sabur Mollah, Abongeh Tunyi
🤖 gxceed AI 要約
日本語
本論文は、気候関連開示（CRD）が従来型銀行とイスラム銀行の財務業績に異なる影響を与えるかを検証。24カ国591行の独自データを用いた分析の結果、従来型銀行ではCRDが業績向上と関連する一方、イスラム銀行では負の関係が見られた。この差異は従来型銀行の市場支配力やコスト効率などの優位性に起因すると考察している。
English
This paper investigates whether climate-related disclosure (CRD) affects the financial performance of conventional and Islamic banks differently. Using a hand-collected dataset of 591 banks from 24 countries, it finds a positive association for conventional banks and a negative one for Islamic banks, attributed to differences in market power and governance. The study highlights heterogeneous effects across banking models, with policy implications for sustainable finance under the Paris Agreement.
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やTCFD開示が進む中、銀行の開示が業績に与える影響は投資家や規制当局の関心事。本論文は銀行種別による効果の違いを示し、日本のメガバンクと地域銀行の開示戦略に示唆を与える。
In the global GX context
Globally, this paper contributes to the TCFD/ISSB disclosure literature by showing that the financial impact of climate disclosure varies by bank type. It underscores that one-size-fits-all regulation may have unintended consequences, relevant for policymakers designing disclosure mandates under ISSB or CSRD.
👥 読者別の含意
🔬研究者:Examines heterogeneous effects of CRD across bank types, contributing to nonfinancial disclosure literature with cross-country evidence.
🏢実務担当者:Highlights that conventional banks can benefit from increased CRD in terms of performance, guiding disclosure strategy.
🏛政策担当者:Suggests that CRD regulation should consider bank-specific characteristics to avoid negative impacts on certain banking models.
📄 Abstract（原文）
ABSTRACT This paper investigates whether climate‐related disclosure (CRD) affects the financial performance of conventional banks (CBs) and Islamic banks (IBs) differently. Using a unique hand‐collected dataset on CRD for 591 banks (422 CBs and 169 IBs) from 24 countries over a 4‐year period, we examine how the relationship between CRD and financial performance varies across bank types. The results reveal a contrasting effect of CRD on the financial performance of the two bank types. Specifically, CBs experience a significant improvement in financial performance as the extent of their environmental and CRDs increases, whereas IBs exhibit a significantly negative relationship between CRD and financial performance. We attribute this disparity to CBs' comparative advantages, including greater market power, higher cost efficiency and more flexible governance structures, which enable them to derive greater benefits from CRD practices than IBs. This study contributes to the literature on nonfinancial disclosure and bank performance by highlighting the heterogeneous effects of CRD across banking models. The findings also have important policy implications for addressing climate change and advancing sustainable finance initiatives, particularly in the context of the Paris Agreement and COP26. More broadly, the study underscores the critical role of the banking sector in facilitating the transition to a more sustainable economy.
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.1002/bse.71212first seen 2026-07-05 05:55:17
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