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- W3015289224 endingPage "770" @default.
- W3015289224 startingPage "747" @default.
- W3015289224 abstract "Purpose This study aims to examine the relationship between sustainability reporting and bank performance after financial crisis in developed and developing countries. Design/methodology/approach This study examines 882 banks from developed and developing countries covering 11 years after the 2008 financial crisis. The independent variable is environmental, social and governance (ESG) scores. The dependent variables are return on assets, return on equity and Tobin’s Q. This study uses bank- and country-specific control variables to measure the relationship between sustainability reporting and bank performance. Findings The findings deduced from the empirical results demonstrate that ESG improves banks’ accounting and market-based performance in developed countries, supporting value creation theory. Using pooling regression and instrumental variable – generalized method of moments, this study finds that ESG weakens banks’ performance in developed and developing countries. Originality/value To the best of the author’s knowledge, this is the first study to investigate and compare the impact of sustainability reporting on banks’ performance in developed and developing countries. The study found similarities in the impact of sustainability reporting and the improvement of banks’ current and future performance." @default.
- W3015289224 created "2020-04-17" @default.
- W3015289224 creator A5026019257 @default.
- W3015289224 creator A5041153941 @default.
- W3015289224 creator A5060761537 @default.
- W3015289224 creator A5067612942 @default.
- W3015289224 date "2020-04-10" @default.
- W3015289224 modified "2023-10-18" @default.
- W3015289224 title "Sustainability reporting and bank performance after financial crisis" @default.
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- W3015289224 doi "https://doi.org/10.1108/cr-04-2019-0040" @default.