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ベトナム商業銀行における二重の変革：ESG開示、不良債権の持続性、デジタル化の非線形収益性効果

Twin Transformations in Vietnamese Commercial Banks: ESG Disclosure, NPL Persistence, and Nonlinear Profitability Effects of Digitalization (原題)

Ngô Hoàng Khánh Duy

Mendeley Dataデータセット2026-09-29#ESG経営インパクト: 資金調達対象セクター: finance
DOI: 10.17632/5rxrpshw3z.1
原典: https://doi.org/10.17632/5rxrpshw3z.1

🤖 gxceed AI 要約

日本語

ベトナムの上場商業銀行27行を2016〜2025年にわたり観察したバランスパネル（270行）を用い、ESG開示スコア、デジタル化指数、不良債権比率と収益性（ROA）の関係を分析する研究。デジタル化が収益性に非線形に作用する可能性と、NPLの持続性、ESG開示の役割を同時に検証する設計。新興国銀行セクターにおけるESG・デジタル化・信用リスクの相互作用を定量的に示す点が貢献。

English

Using a strongly balanced panel of 27 Vietnamese joint-stock commercial banks from 2016–2025 (270 bank-years), this study examines ESG disclosure scores, a digitalization index, NPL persistence, and profitability (ROA). It tests nonlinear effects of digitalization on profitability alongside NPL dynamics and the role of ESG disclosure. It contributes quantitative evidence on how ESG, digitalization, and credit risk interact in an emerging-market banking sector.

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

日本の銀行セクターでもESG開示・デジタル化・不良債権管理の同時最適化は重要課題。SSBJ基準や統合報告書でのESG情報開示と財務パフォーマンスの関係を考える上で、新興国からの比較実証として参考になる。

In the global GX context

Adds emerging-market evidence to the global debate on whether ESG disclosure and digitalization improve bank performance and stability. Relevant to ISSB/TCFD-aligned disclosure scholarship and transition finance discussions in banking, where NPL and credit-risk links to sustainability are underexplored.

👥 読者別の含意

🔬研究者:Provides a panel dataset and empirical design linking ESG disclosure, digitalization, and NPL persistence to bank profitability in an emerging market.

🏢実務担当者:Suggests that digitalization and ESG disclosure may have nonlinear effects on profitability, useful for bank strategy and disclosure planning.

🏛政策担当者:Highlights the interplay of ESG disclosure, digitalization, and NPLs, relevant for banking regulation and sustainable finance policy in emerging economies.

📄 Abstract（原文）

The dataset is a strongly balanced panel of 27 Vietnamese joint-stock commercial banks observed annually from 2016 to 2025, giving 270 bank-year observations with no missing values or duplicate bank-years. Each row is identified by a bank ticker (BankID) and a year. Bank-level variables are the digitalization index (DIGITAL, range 0.38–0.81), the ESG disclosure score (ESG, 0.24–0.81), return on assets (ROA), the nonperforming loan ratio (NPL), the natural log of total assets (SIZE), the equity-to-assets ratio (CAP), the cost-to-income ratio (CIR), and the loan-to-deposit ratio (LDR). Inflation (INF) and GDP growth (GDP) are national annual series, so every bank shares the same value in a given year. Ratios are stored as decimals: mean ROA is 0.0108 (1.08%) and mean NPL is 0.0217 (2.17%).

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