Sustainable Corporate Finance: A Review of Theoretical Foundation, Industry Practices and Research Bibliometrics
サステナブル・コーポレートファイナンス：理論的基盤、業界慣行、研究書誌計量のレビュー (AI 翻訳)
Jasman Tuyon, Chia-Hsing Huang, Aidi Ahmi, Noor Azlinna Azizan, Zamri Ahmad
🤖 gxceed AI 要約
日本語
本論文は、サステナブル・コーポレートファイナンス（SCF）に関する588件の文献を書誌計量分析したレビューである。ESG報告とSCFの連携が不十分で、特にS（社会）とG（ガバナンス）の研究が不足していることを指摘。理論的枠組みと実務分類を提供し、今後の研究の方向性を示す。
English
This paper presents a bibliometric review of 588 documents on sustainable corporate finance (SCF) from 1983-2024. It finds that ESG reporting and SCF remain disconnected, with social and governance aspects underexplored. The review establishes theoretical foundations, a practical taxonomy, and maps research progress to guide future work.
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
日本では、サステナブルファイナンスの理論的整理が進んでおらず、SSBJや有価証券報告書でのESG開示と資金調達の連携が課題。本レビューは、実務と理論のギャップを明確にし、今後の研究・政策の参考となる。
In the global GX context
Globally, sustainable finance is central to transition finance and ESG integration. This review provides a comprehensive mapping of the field, highlighting gaps between ESG disclosure and corporate finance practices, which is relevant for aligning ISSB/CSRD frameworks with capital allocation decisions.
👥 読者別の含意
🔬研究者:SCF研究の現状と未解決課題の俯瞰に有用。
🏢実務担当者:ESG報告と資金調達の連携強化のための理論的枠組みを提供。
📄 Abstract（原文）
Sustainable corporate finance (SCF) is essential in supporting corporate sustainability (CS) transition to create long‐term values for stakeholders, yet being new, it remains theoretically unclear and practically uncertain. Hence, a review of studies related to SCF especially in the context of its scientific knowledge is valuable. The current study undertook a bibliometric review of this topic using SCOPUS database with 588 filtered documents published between1983 and 2024. The study is further structurally guided by PRISMA and SPAR‐4‐SLR for systematic review protocols to justify its academic rigour. In addition, this review is prepared in compliance with the new guidance for the reporting of bibliometric analyses (i.e., GLOBAL). In this analysis, bibliometric data are analysed using research performance indicators and science mapping. Thereafter, the research outputs are synthesised using a sensemaking approach. Findings revealed that SCF research is growing led by US and Chinese researchers, but still limited in its coverage. In practice, the ESG report is an important non‐financial information reflecting CS practices and impacts, but ESG‐SCF is still disconnected underscoring value creations. Furthermore, CS practices have primarily focused on sustainability aspects related to E, leaving S and G still underexplored. The review provides an overview for researchers' reference and to guide more research investigating SCF functions to support CS value creations. The key contributions of this article are: (i) establishing SCF theoretical foundations and practical taxonomy to guide practitioners, (ii) mapping the SCF research progress, and (iii) drawing the key theory‐policy‐practices gaps to guide future research.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1002/csr.70524first seen 2026-05-06 00:19:06
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