サウジ銀行におけるFinTechとESG開示の関係に対するガバナンスの調整効果
Governance moderators on the nexus between FinTech and ESG disclosure in Saudi banks (原題)
Syed Quaid Ali Shah, Samirah Almutairi
🤖 gxceed AI 要約
日本語
サウジ上場銀行10行の2015〜2024年パネルデータを用い、FinTech開示とESG開示の関連を検証。FinTech開示は全体ESGおよび社会・ガバナンス項目と正に関連し、環境項目は取締役会独立性とサステナビリティ委員会を考慮した場合にのみ現れる。ただし環境項目の結果は推定量に依存し頑健ではなく、ガバナンス構造が両者の関係を条件付ける示唆的証拠にとどまる。
English
Using a 2015–2024 panel of 10 Saudi listed banks, this study links FinTech disclosure (annual-report keyword frequency) to Bloomberg ESG scores. FinTech disclosure is positively associated with overall, social and governance disclosure; environmental associations emerge only after board independence and sustainability committees are considered, and are not robust across estimators. Governance structure may condition the FinTech–ESG disclosure nexus in emerging-market banking.
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
新興国銀行のガバナンスとESG開示の関係を扱うが、日本固有の示唆は限定的。SSBJ・有報開示対応を進める日本の金融機関にとって、取締役会独立性やサステナビリティ委員会の設計が開示品質に与える影響を考える比較材料となる。
In the global GX context
Adds emerging-market banking evidence to the global debate on how board governance shapes ESG/TCFD-aligned disclosure quality, relevant to ISSB/CSRD implementation where oversight structures are increasingly scrutinized. The estimator-sensitive environmental result is a useful caution for disclosure-quality research design.
👥 読者別の含意
🔬研究者:Provides a governance-moderated FinTech–ESG disclosure model with explicit robustness caveats worth replicating in other banking markets.
🏢実務担当者:Suggests that board independence and sustainability committees may matter for translating digital/FinTech capability into stronger ESG disclosure, especially on environmental topics.
🏛政策担当者:Highlights that governance architecture (independent directors, sustainability committees) can be a lever for improving bank disclosure quality in emerging markets.
📄 Abstract（原文）
This study examines the association between FinTech disclosure and environmental, social and governance (ESG) disclosure in Saudi banks and further unfolds the moderating role of board independence (IND) and sustainability committees (SUS_C). Using a balanced panel of 10 listed banks from 2015 to 2024, we measure FinTech disclosure from annual-report keyword frequencies and obtain ESG and pillar scores from Bloomberg. The primary bank fixed-effects estimates indicate positive associations between FinTech disclosure and overall ESG disclosure, particularly its social and governance pillars. Evidence concerning the environmental pillar emerges only after governance moderators are considered. In the combined model, the FinTech × IND × SUS_C coefficient is statistically insignificant for overall ESG, social and governance disclosure, while its positive association with environmental disclosure provides only initial evidence of joint moderation. Conditional marginal effects and supplementary two-way fixed-effects analyses using bank-clustered, Driscoll-Kraay and wild-cluster bootstrap inference do not consistently confirm the environmental result. The findings therefore provide suggestive and estimator-sensitive evidence that governance structure may condition the relationship between FinTech and ESG disclosure. The study contributes evidence from an emerging-market banking system to the literature on FinTech, ESG disclosure and corporate governance.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1007/s43621-026-05186-2first seen 2026-11-01 05:04:30 · last seen 2026-11-06 05:00:54
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