認識されたESG開示と与信意思決定志向：新興国市場におけるサステナビリティ情報利用意図の媒介効果
Perceived ESG disclosure and credit decision-making orientation: The mediating role of intention to use sustainability information in an emerging market (原題)
Dang Phuong, Bùi Thị Thu Loan, Huong Quynh Doan, Huy Manh Dao
🤖 gxceed AI 要約
日本語
ベトナムの商業銀行32行の与信担当者235名へのサーベイをPLS-SEMで分析。ESG開示そのものは与信判断に直接影響せず、サステナビリティ情報を利用しようとする意図が完全媒介し、与信志向の26.2%を説明する。環境要因の影響が最も大きい。開示の存在より銀行員の認知・利用意図が与信行動を左右することを示す。
English
Surveying 235 credit officers at 32 Vietnamese commercial banks and analyzing via PLS-SEM, the study finds ESG disclosure levels do not directly affect credit decision-making orientation. Instead, the intention to use sustainability information fully mediates the relationship, explaining 26.2% of variance, with environmental factors exerting the strongest influence. Subjective appraisal orientation is driven more by cognitive intent than by disclosure presence.
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・有報でのサステナビリティ開示義務化が進み、金融機関の与信・投融資判断へのESG統合が課題。本稿は開示が与信に効くには行内の情報利用意図・ケイパビリティ形成が鍵となることを示し、邦銀のESG融資体制構築に示唆を与える。
In the global GX context
As ISSB/CSRD disclosure regimes expand, this study shows that disclosure alone does not shift credit decisions—banks' internal intention and capability to use sustainability data are the binding constraint. It adds emerging-market evidence to global debates on how ESG information translates into financial decision-making.
👥 読者別の含意
🔬研究者:ESG開示と金融意思決定の間の媒介メカニズムを実証した、開示の実効性研究に有用な枠組み。
🏢実務担当者:ESG情報を実際に与信・融資判断に組み込むには、行内の情報利用意図と体制整備が不可欠だと示唆。
🏛政策担当者:開示義務化だけでは与信行動は変わらず、金融機関のESG情報活用能力への政策的支援が必要。
📄 Abstract（原文）
Type of the article: Research ArticleAbstractIntegrating environmental, social, and governance factors into the credit granting process is an imperative requirement for financial risk management. This study aims to quantify the impact of the perceived corporate environmental, social, and governance (ESG) information disclosure on Credit Decision-Making Orientation and determine the mediating role of the intention to use sustainability information. Research data were collected through a survey of 235 credit officers and managers at 32 commercial banks in Vietnam from February to August 2024 and subsequently analyzed utilizing partial least squares structural equation modeling. The empirical results indicate that the disclosure levels of environmental, social, and governance information do not have a direct impact on credit decision-making orientation. However, these three factors positively affect the intention to use sustainability information, wherein the environmental factor exerts the most substantial influence (β = 0.447), followed by governance (β = 0.416) and social factors (β = 0.363). Furthermore, the intention to use sustainability information acts as a full mediator, exerting a strong positive impact on credit decision-making orientation (β = 0.558) and explaining 26.2% of the variance in the dependent variable. The study concludes that subjective credit appraisal orientations among banking personnel are primarily driven by their cognitive intention to integrate sustainability data rather than the mere presence of corporate disclosures.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.21511/bbs.21(3).2026.19first seen 2026-10-01 04:59:37
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