Integration of Green Accounting and Socially Responsible Investing in Sustainable Financial Development
持続可能な金融発展におけるグリーン会計と社会的責任投資の統合 (AI 翻訳)
Jayaprakash S, Ashok Kumar Sahoo
🤖 gxceed AI 要約
日本語
本研究は、インド・ケーララ州の銀行、グリーン認証企業、ESG投資プラットフォームを対象に、グリーン会計（GA）と社会的責任投資（SRI）が持続可能な金融発展に与える統合的影響を検証した。混合手法を用い、120件の定量データと18件の定性インタビューを分析。GAとSRIはともに有意な予測因子であり、GAの効果がより強いことを示した（R²=0.568）。環境会計開示と責任投資の組み合わせが企業業績、投資家信頼、長期的な財務持続性を高めることを実証した。
English
This study examines the integrated impact of green accounting (GA) and socially responsible investing (SRI) on sustainable finance development in Kerala, India. Using a mixed-method approach with 120 quantitative responses and 18 qualitative interviews, the analysis shows that both GA and SRI significantly predict sustainable finance development (R²=0.568), with GA having a stronger effect. The combined adoption of environmental accounting disclosures and responsible investment practices enhances firm performance, investor confidence, and long-term financial 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開示や統合報告書の普及に伴い、環境会計情報の開示と投資家対応の連携が重要となっている。本研究成果は、地域金融エコシステムにおける環境会計と責任投資の統合が企業価値向上に寄与することを示唆し、日本の地域金融機関や企業の開示実務に参考となる。
In the global GX context
Globally, the study contributes to the growing literature on sustainable finance by providing empirical evidence from a subnational context (Kerala, India). It highlights the complementary roles of green accounting and SRI in driving sustainable financial development, offering insights for policymakers and practitioners seeking to integrate environmental accountability into financial systems, relevant to ISSB and CSRD frameworks.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the integrated effect of green accounting and SRI in a developing region, useful for comparative studies.
🏢実務担当者:Highlights the strategic value of combining environmental accounting disclosures with responsible investment to enhance firm performance and investor confidence.
🏛政策担当者:Offers policy implications for embedding environmental accountability in regional financial systems, relevant for sustainable finance regulation.
📄 Abstract（原文）
Sustainable finance has emerged as a vital framework for aligning financial systems with environmental protection and long-term economic stability. Green Accounting (GA), which involves the systematic disclosure and reporting of environmental costs and impacts within financial statements, and Socially Responsible Investing (SRI), which directs capital toward environmentally and ethically responsible enterprises, represent two key mechanisms supporting this transition. Although prior research has examined GA and SRI independently, limited empirical evidence exists on their integrated impact within subnational financial ecosystems. Addressing this gap, this study examines the combined influence of GA practices and SRI on sustainable finance development in Kerala, India. Adopting a mixed-method research approach, the study gathered quantitative data from 120 respondents across banks, green-certified enterprises, and ESG-oriented investment platforms, complemented by qualitative insights from 18 key stakeholders. Statistical techniques were utilized to test the proposed hypotheses. The findings reveal that both GA and SRI significantly predict sustainable finance development (R² = 0.568), with green accounting exerting a comparatively stronger standardized effect. Additionally, the combined adoption of environmental accounting disclosures and responsible investment practices significantly enhances firm performance, investor confidence, and long-term financial sustainability. The study emphasizes how sustainability-focused financial integration serves as a strategic driver of stakeholder trust and institutional resilience in addition to being a compliance mechanism. By positioning Kerala as a subnational model, the research contributes to sustainable finance literature and offers policy and managerial implications for embedding environmental accountability within regional financial systems.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://ijapt.org/index.php/journal/article/download/450/370first seen 2026-08-09 05:46:46
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。