Implementation of ESG criteria in the digital transformation strategies of Ukrainian banks under European integration
欧州統合下のウクライナ銀行におけるデジタルトランスフォーメーション戦略へのESG基準の導入 (AI 翻訳)
Zhanna Derii, Yevhenii Kovalenko
🤖 gxceed AI 要約
日本語
ウクライナ銀行のデジタルトランスフォーメーション戦略にESG基準を統合する方法を検討。EUのDORA、CSRD、タクソノミー、SFDRなどの規制枠組みを分析し、ESGスコアリングの自動化、気候・社会リスク評価、投資魅力向上などのメリットと、コストやデータ標準化不足などの課題を指摘。戦略・業務・技術・コミュニケーションの4層からなる統合モデルを提案。
English
This paper examines integrating ESG criteria into Ukrainian banks' digital transformation strategies under European integration. It analyzes EU regulatory frameworks (DORA, CSRD, Taxonomy, SFDR) and proposes a four-level conceptual model: strategic, operational, technological, and communication. Benefits include automated ESG scoring and enhanced stakeholder trust, while challenges include high costs and data standardization gaps.
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
本論文はウクライナ銀行の事例だが、EU規制（CSRD、SFDR等）との整合性やESG評価の自動化手法は、日本でもESG開示や統合報告書の高度化に示唆を与える。特に、SSBJ基準対応でのデジタル活用を検討する際の参考になりうる。
In the global GX context
Although focused on Ukrainian banks, this paper provides a framework for integrating ESG into digital strategies that aligns with EU regulations. It offers insights into automated ESG scoring and digital reporting that are relevant for banks globally adjusting to CSRD and ISSB standards.
👥 読者別の含意
🔬研究者:The paper provides a conceptual model for ESG-digital integration and identifies barriers such as data standardization, useful for comparative studies.
🏢実務担当者:Banks can use the four-level model to structure their ESG-digital strategy and assess compliance with EU disclosure rules.
🏛政策担当者:Regulators in emerging economies can learn from Ukraine's approach to aligning banking digitalization with EU sustainable finance frameworks.
📄 Abstract（原文）
The article examines the implementation of ESG (Environmental, Social, and Governance) criteria within the digital transformation strategies of Ukrainian banks in the context of European integration. It analyzes the current state of the banking sector’s digitalization and highlights the role of ESG in enhancing institutional resilience, transparency, and management efficiency. The study considers key EU regulatory frameworks, including the Digital Operational Resilience Act (DORA), Corporate Sustainability Reporting Directive (CSRD), EU Taxonomy Regulation, and Sustainable Finance Disclosure Regulation (SFDR), and their impact on integrating ESG principles into digital strategies. The research identifies the main benefits of ESG adoption, such as automated ESG scoring, assessment of climate and social risks, increased investment attractiveness, and strengthened stakeholder trust. At the same time, it addresses the primary challenges and barriers, including high costs of digital solutions, lack of standardized ESG data, and limited analytical capacity in Ukraine. The conceptual model proposed in the article outlines four levels for ESG integration: strategic (ESG KPIs and digital strategy alignment), operational (client ESG scoring and automated risk analysis), technological (AI, Big Data, cloud, and blockchain tools for sustainable finance products), and communication (digital ESG reporting and dashboards for stakeholders). The findings demonstrate that combining digitalization with ESG enables Ukrainian banks to achieve regulatory compliance with EU standards, foster sustainable development goals, and transition towards a climate-adaptive, resilient, and competitive business model. This integration is essential for ensuring financial sector stability, promoting responsible banking practices, and supporting Ukraine’s broader economic and environmental objectives within the European financial space.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.25140/2410-9576-2025-2(31)-458-466first seen 2026-05-14 22:24:33
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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。