Governance architecture as the missing link in strategic ESG integration: A conceptual framework for banking institutions
戦略的ESG統合における欠落したリンクとしてのガバナンス・アーキテクチャ：銀行機関のための概念的枠組み (AI 翻訳)
Derrick Fyffe
🤖 gxceed AI 要約
日本語
本概念研究は、銀行におけるESG統合の成功には開示や気候目標ではなく、ガバナンス・アーキテクチャが鍵であると論じる。企業統治理論と気候リスク文献を統合し、取締役会の責務、経営陣インセンティブ、ERM、説明責任プロセスを含むGCEIMモデルを提案する。持続可能な金融理論を進展させ、銀行のESG統合を開示イニシアチブから組織ガバナンスプロジェクトへと再概念化する。
English
This conceptual study argues that governance architecture, not mere disclosure or climate ambition, is key to successful ESG integration in banks. It synthesizes corporate governance, climate risk, and prudential regulation to propose a Governance-Centric ESG Integration Model (GCEIM) focusing on board mandates, C-suite incentives, ERM, and accountability. The study reframes ESG integration from a disclosure exercise to an organizational governance project.
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
日本のSSBJや有報におけるガバナンス開示の重要性が高まる中、本論文は銀行のESG統合をガバナンス改革として捉える枠組みを提供する。日本の金融機関が気候関連リスク管理体制を強化する際の指針となり得る。
In the global GX context
As regulators worldwide (ECB, Fed, BOE) emphasize governance for climate risk, this paper provides a systematic model linking governance architecture to ESG integration. It complements TCFD/ISSB by focusing on organizational structure rather than disclosure alone.
👥 読者別の含意
🔬研究者:This paper offers a theoretical model (GCEIM) that can be empirically tested or extended to other sectors.
🏢実務担当者:Corporate sustainability teams can use the model to assess and redesign governance structures for effective ESG integration.
🏛政策担当者:Regulators can consider the model when evaluating banks' governance of ESG risks, beyond disclosure requirements.
📄 Abstract（原文）
Environmental, Social, and Governance (ESG) integration is shifting from a voluntary practice to a global regulatory and supervisory expectation. While significant progress has been made in sustainability disclosures and climate risk modeling, banks and financial institutions still face challenges in effectively integrating ESG factors into their core business strategies and operations. This conceptual study argues that governance architecture, rather than disclosure practices or climate ambition statements, is the key to successful ESG integration. It synthesizes corporate governance theory, climate risk literature, and prudential regulation scholarship to propose a Governance-Centric ESG Integration Model (GCEIM) specifically designed for banking organizations. The model proposes that robust ESG integration depends on organizational structural alignment across board mandates and charters, C-suite incentives, enterprise risk management, and accountability processes. Advancing sustainable finance theory, this study reconceptualizes ESG integration in banking from a disclosure initiative to an organizational governance project. The study offers practical implications for banking executives and regulators seeking to enhance resilience and mitigate systemic risks amid climate uncertainty.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.21744/ijbem.v9n2.2471first seen 2026-05-23 06:00:56 · last seen 2026-05-25 05:08:27
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