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気候意識資本とネットゼロ移行：グリーンファイナンスと企業サステナビリティ成果に関する実証

Climate-Conscious Capital and the Net-Zero Transition: Evidence on Green Finance and Corporate Sustainability Outcomes (原題)

Kiran J

Minnesota Journal of Business Law and Entrepreneurship📚 査読済 / ジャーナル2026-10-23#気候金融経営インパクト: 資金調達対象セクター: power
原典: https://kommerstad.org/journal/article/view/1090

🤖 gxceed AI 要約

日本語

インドのエネルギー・気候移行企業20社の2016〜2025年の年次報告・ESG開示・BRSRを分析。グリーン投資と再エネ導入は期間中に大幅増加し、回帰分析でグリーン投資が炭素排出削減に有意に寄与しESGパフォーマンスを高めることを示す。一方ROAはESGパフォーマンスに有意な影響を与えず、持続性改善は戦略的環境投資と短期財務の双方に駆動されることを示唆する。

English

Analyzing 200 firm-years across 20 Indian energy and climate-transition companies (2016-2025) using annual, ESG, and BRSR reports, the study finds green investment and renewable adoption rose sharply. Regression shows green investment significantly reduces carbon emissions and improves ESG performance, while ROA has no significant effect, suggesting sustainability gains stem from strategic environmental investment rather than short-term profitability.

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

インドのBRSR開示とグリーンファイナンスの実証は、SSBJ・有報開示やトランジションファイナンスを進める日本企業・投資家にとって新興国比較の参照点となる。

In the global GX context

Adds emerging-market empirical evidence to the global green-finance and disclosure literature, complementing TCFD/ISSB-aligned frameworks by linking capital allocation to measurable ESG and emissions outcomes in a BRSR context.

👥 読者別の含意

🔬研究者:グリーン投資とESG・排出削減の関係を新興国企業パネルで示す実証例として参照できる。

🏢実務担当者:グリーン投資がESG評価と排出削減に結びつく可能性を示すが、財務指標との非相関は社内説明の論点になる。

🏛政策担当者:BRSR等の開示義務化とグリーンファイナンス政策の効果測定の参考になる。

📄 Abstract（原文）

The movement of the world towards the low-carbon economy has heightened the significance of green finance and climate-wise capital allocation in the corporate sustainability plans. This research paper will discuss how green investment and adoption of renewable energy have an impact on corporate sustainability performance of Indian energy and climate-transition corporations. The study uses 200 firm-years of 20 companies to analyse the yearly trends in ESG reporting based on Secondary data on annual reports, ESG disclosures, sustainability reports, and BRSR reports of 20 companies covering the period 2016-2025. The SPSS was utilized to identify the correlation between green finance and sustainability performance in terms of ESG performance and carbon emission, by using statistical methods including; descriptive statistics, trend analysis and analysis of multiple regression. The results show that the proportion of green investment and adoption of renewable energy has increased tremendously throughout the period of the study, which is an indication of an increase in the dedication of firms to environmental sustainability and transitioning to the net-zero. Regression outcomes show that green investment is very significant in carbon emission reduction and has a positive impact on ESG performance where use of renewable energy is very effective in enhancing corporate sustainability results. The profitability in terms of ROA, however, has no significant impact on the ESG performance, which implies that the sustainability improvements are not only pushed by the strategic environmental investments but also by the short-term financial performance. The paper notes the important role played by climate-conscious capital in Catalyzing the net-zero transition and empirically demonstrates how the green finance mechanisms could lead to the sustainable corporate development in the emerging economies.

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