Sustainability disclosure of Indian banks and Their Relationship with Bank Attributes
インド銀行のサステナビリティ開示と銀行属性との関係 (AI 翻訳)
Suman Kumawat, Kamakshi Mehta
🤖 gxceed AI 要約
日本語
本研究は、インドのSEBIが策定したBRSRフレームワークに基づき、インド銀行のサステナビリティ開示を評価するための指標（SBDI）を開発。公開銀行と民間銀行のデータを分析し、銀行の属性（規模、年数、外国関連）と開示レベルとの関係を検証した。結果、銀行は財務情報以外の非財務報告を多く提供していることが示された。
English
This study develops a Sustainability Business Disclosure Index (SBDI) to evaluate sustainability disclosure of Indian banks based on the BRSR framework by SEBI. Analyzing data from public and private banks, it examines the relationship between disclosure levels and bank attributes such as size, age, and foreign association. Findings show banks provide more non-financial reporting, and the SBDI could serve as a standard metric for regulators and investors.
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
本論文はインドのBRSRに焦点を当てているが、日本でもSSBJや有報でのサステナビリティ開示が進む中、開示指標の標準化とその実証分析は示唆に富む。特に銀行セクターにおける非財務情報の開示実態は、日本の金融機関の開示比較にも参考となる。
In the global GX context
While focused on India's BRSR framework, this paper offers insights for global disclosure scholarship by demonstrating a standardized index for banking sector sustainability disclosure. The relationship between bank attributes and disclosure quality is relevant for regulators implementing ISSB or similar standards.
👥 読者別の含意
🔬研究者:Provides a methodological approach for constructing a disclosure index and empirical evidence on bank characteristics affecting sustainability reporting.
🏢実務担当者:The SBDI can be a benchmark for Indian banks to assess their own disclosure practices and for stakeholders to compare banks.
🏛政策担当者:Regulators like RBI and SEBI can use the SBDI to enforce more transparent reporting guidelines.
📄 Abstract（原文）
Abstract The Business Responsibility and Sustainability Reporting (BRSR) framework, formed by the Securities and Exchange Board of India (SEBI), aims to increase accountability and transparency in sustainability efforts of Indian entities. However, inconsistent reporting practices hinder comparison and evaluation of sustainability commitment. This study develops a Sustainability Business Disclosure Index (SBDI) to fill the gap in standardized measurement tools and evaluate the relationship between SBDI, foreign association, bank size, and age. The study collected data from Moneycontrol.com on public and private sector banks. Content analysis was used to measure the level of disclosure on a binary scale, while SPSS software was used to analyze the data. The descriptive statistics are used to assess disclosure levels, while correlation and regression techniques are applied to examine the relationship between disclosure and institutional characteristics. The cross-sectional study found that Indian banks provide more information about non-financial reporting other than financial information. The findings have practical implications for the banking sector in India, as the SBDI could become an industry standard for assessing and evaluating banks' sustainability disclosures. It can be utilized by regulatory bodies like RBI and SEBI to create clear and transparent reporting guidelines. The SBDI would offer investors and stakeholders a reliable metric to assess banks' sustainability commitments, increasing trust and accountability.
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.21203/rs.3.rs-8947174/v1first seen 2026-07-18 09:15:55
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