インド企業におけるデジタル金融とESGパフォーマンス：金融イノベーション、持続可能なビジネス慣行、企業業績の分析
Digital Finance and ESG Performance of Indian Firms: An Analysis of Financial Innovation, Sustainable Business Practices, and Corporate Performance (原題)
Nilesh Jagannath Ikare
🤖 gxceed AI 要約
日本語
インド上場企業240社の合成データを用い、デジタル金融導入指数とESG・収益性の関係を回帰・媒介分析で検証。デジタル金融とESGは正に関連し、ESGのEはROA、SとGはROE・Tobin's Qと正に関連。デジタル金融が収益性に与える正の効果はEによって媒介される。
English
Using a synthetic cross-sectional dataset of 240 Indian listed firms, this study examines how digital finance adoption relates to ESG and profitability. Digital finance is positively associated with ESG, and the E pillar mediates the positive effect of digital finance on ROA, while S and G link to ROE and Tobin's Q. It supports digital finance as a lever for sustainability and firm performance.
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
インドの開示枠組み整備とデジタル金融の交差点を扱うが、日本企業への直接示唆は限定的。SSBJ・有報でのESG開示とデジタル投資の関係を考える際の比較事例として参考になる。
In the global GX context
Adds emerging-market evidence to the global debate on whether digital finance and fintech adoption strengthen ESG performance and disclosure quality. Relevant to ISSB/CSRD-era discussions on how financial innovation interacts with sustainability reporting in developing economies.
👥 読者別の含意
🔬研究者:デジタル金融とESG・財務パフォーマンスの媒介関係を新興国データで示す実証例として参考になる。
🏢実務担当者:デジタル金融・フィンテック投資がESG評価や財務指標にどう波及しうるかの示唆を得られる。
🏛政策担当者:デジタル金融普及とESG開示制度整備を同時に進める際の政策的示唆として留意。
📄 Abstract（原文）
India is rapidly transforming its financial markets and enhancing its sustainability disclosure framework. Firms must consider if leverage in digital finance can help improve their sustainability and health. This research analyzes the relationship between the integration of digital finance, sustainability and profitability in India. It utilizes a synthetic, cross-sectional data set comprising 240 Indian listed firms. Digital finance is measured by the Digital Finance Adoption Index consisting of 6 elements. The inspirational United Nations Sustainable Development Goals Framework and Corporate Performance report 2021 were the primary data sources. Descriptive statistics, reliability analysis, correlations, regressions and mediation analyses were conducted. Digital finance and ESG are positively related (p = 0.036). Improving the E in ESG is linked to an improvement in the Return on Assets (p < 0.001). Further, enhancing the S and G in ESG is related to an improvement in the Return on Equity (p < 0.001) and Tobin’s Q (p < 0.001) respectively. The positive effect of digital finance on profitability was solely mediated by the E in ESG, of which the effect on Return on Assets was 0.038. This research supports the incorporation of digital finance and other digital technologies for improving sustainability of firms and enhancing firm performance.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.55248/gengpi.07.0926.3035first seen 2026-10-03 05:26:05 · last seen 2026-10-07 05:33:49
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