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Covid-19 Crisis and Sustainability Reporting of ESG in Jordanian Banking Industry

ヨルダン銀行業界におけるCOVID-19危機とESGサステナビリティ報告 (AI 翻訳)

Esraa Esam Alharasis

Crossrefプレプリント2025-05-23#ESG
DOI: 10.21203/rs.3.rs-6567043/v1
原典: https://doi.org/10.21203/rs.3.rs-6567043/v1

🤖 gxceed AI 要約

日本語

本研究は、ヨルダンの銀行16行を対象に、2010～2024年のESG開示指数を用いて、COVID-19パンデミックがESG報告に与えた影響を分析。結果、ESGスコアの高い銀行ほどパンデミック時の業績が良好であり、危機対応と倫理的な姿勢が示された。規制当局や企業に対し、透明性と持続可能性の重要性を提言している。

English

This study analyzes the impact of COVID-19 on ESG reporting in 16 Jordanian banks from 2010-2024 using a modified ESG disclosure index. Results show that banks with higher ESG scores performed better during the pandemic, demonstrating crisis preparedness and ethical commitment. The findings urge regulators and firms to prioritize transparency and sustainability.

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や有報でのESG開示が進む中、本論文は新興国におけるESGと危機対応の関連性を示す点で参考になる。ただし、ヨルダン固有の制度・文化を考慮する必要がある。

In the global GX context

While focused on Jordan, this paper contributes to the global discourse on ESG disclosure during crises, relevant to frameworks like ISSB and CSRD. It highlights the role of ESG in resilience, though findings may not directly apply to developed economies.

👥 読者別の含意

🔬研究者:Provides empirical evidence on ESG-crisis performance link in an emerging market context.

🏢実務担当者:Suggests that strong ESG practices can enhance crisis resilience, relevant for corporate strategy.

🏛政策担当者:Indicates that mandating ESG disclosure may improve corporate crisis response, useful for regulatory design.

📄 Abstract（原文）

Abstract ESG sustainability reporting research is growing. Covid-19 and ESG reporting in Jordanian banks is the primary purpose of this study. Based on earlier studies, a modified ESG disclosure index analyzes 2010–2024 bank sustainability reports. ASE clustered OLS regression with fixed effect standard error tests hypotheses on 16 balanced Jordanian-listed banks. Multivariate modeling showed that Jordanian banks with higher ESG sustainability scores performed better during the COVID-19 epidemic. Each ESG sustainability reporting component supports this conclusion. Organizations have shown their COVID-19 pandemic preparation and crisis ethics by agreeing to meet ESG performance requirements. After a pandemic, firms have to adhere to the highest ethical standards. This study has major implications for businesses and legislators. The study's findings could be considered by regulators and lawmakers to create legislation that emphasize company openness and engagement to promote sustainable practices. Businesses are required to incorporate sustainable development into their strategy, management, and governance during the COVID-19 pandemic. Businesses should help restore and reimagine the economy. This study examines how COVID-19 affects ESG disclosure obligations. This article examines this issue using Jordanian statistics. Further research on CSR/ESG activities in developing nations is needed due to rising global economic trends and societal differences between developing and emerging states. Several studies have examined how the COVID-19 epidemic influenced a business's finances and operations, but few have examined ESG reporting. This research fills this gap by using Jordanian data.

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