The Impact of Disclosure of Sustainability Reports on Corporate Financial Performance: An Applied Study on Private Banks in Erbil
サステナビリティ報告書の開示が企業の財務パフォーマンスに与える影響：エルビルの民間銀行を対象とした実証研究 (AI 翻訳)
null Kardar Ismael Hamad, null Amanj Younes Osman
🤖 gxceed AI 要約
日本語
本研究は、イラク・クルディスタン地域エルビルの3つの民間銀行を対象に、サステナビリティ報告の開示が財務パフォーマンスに与える影響を分析した。2020年から2023年のデータを用いた相関・回帰分析の結果、ESG開示とROA、ROE、株価パフォーマンスとの間に正の関連が確認され、ESG実践の強化が投資家の信頼向上やリスク管理に寄与することが示唆された。
English
This study examines the impact of sustainability reporting disclosure on financial performance using data from three private banks in Erbil, Iraq (2020-2023). Correlation and regression analyses reveal a positive association between ESG disclosure and ROA, ROE, and stock performance, suggesting that enhanced ESG practices boost investor confidence and risk management.
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SSBJ基準の策定が進み、サステナビリティ開示の義務化が議論されている。本研究は中東の新興市場におけるESG開示の効果を示しており、日本企業が海外子会社やサプライチェーンで同様の開示を行う際の参考になる可能性がある。
In the global GX context
This paper contributes to the global evidence on ESG disclosure and financial performance, particularly in an emerging market context. While the sample is small, it adds to the growing literature supporting the business case for sustainability reporting, relevant to ISSB and CSRD frameworks.
👥 読者別の含意
🔬研究者:Provides empirical evidence from an understudied region (Kurdistan) on the ESG-financial performance link.
🏢実務担当者:Banks in emerging markets can use these findings to justify sustainability reporting investments.
🏛政策担当者:Regulators in developing economies may consider mandatory ESG disclosure based on positive financial impacts.
📄 Abstract（原文）
Sustainability reporting has become an essential practice for corporations seeking to align their business strategies with environmental, social, and governance (ESG) principles. This applied study examines the impact of sustainability reporting disclosure on corporate financial performance by analyzing secondary data from three private banks operating in Erbil, Kurdistan Region of Iraq. The study adopts a quantitative research methodology, utilizing correlation and regression analyses to evaluate the relationship between ESG disclosure and key financial indicators return on assets (ROA), return on equity (ROE), and stock performance. Data were collected from annual reports, financial statements, and publicly available sustainability disclosures for the years 2020 to 2023. The sample includes three banks selected based on the availability and consistency of their ESG reporting during the specified period. The findings reveal a positive association between sustainability reporting and financial performance, suggesting that enhanced ESG practices contribute to greater investor confidence, improved market valuation, and effective risk management. Banks with higher sustainability scores demonstrate stronger profitability and lower financial volatility. These results underscore the strategic importance of sustainability integration in driving long-term corporate success.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.21271/zjhs.29.4.16first seen 2026-05-05 19:08:00
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