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The different dimensions of sustainability and bank performance: Evidence from the EU and the USA

descriptionPublicationkeyboard_double_arrow_right Article , Journal 01 Jun 2021 United Kingdom Publisher:Elsevier BVJournal:Journal of International Accounting, Auditing and Taxation, volume 43, page 100,381 (issn: 1061-9518,

Authors: Moufty, Souad; Clark, Ephraim; Al-Najjar, Basil;

doi: 10.1016/j.intaccaudtax.2021.100381

The different dimensions of sustainability and bank performance: Evidence from the EU and the USA

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Abstract

This paper looks at four different dimensions of sustainability and examines their effects on bank performance in the United States of America and the European Union. Content analysis is applied to a sample of 483 reports to construct a consistent index that reflects the multi-dimensionality of sustainability. Using structural equation modelling path analysis to test the sustainability model, the results reveal a significant positive relationship between the internal social dimensions of sustainability and bank performance while no evidence was found for the relationship between the environmental dimensions of sustainability and bank performance.

Country

United Kingdom

Related Organizations

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Keywords

CORPORATE SOCIAL-RESPONSIBILITY, Stakeholders theory, Social Sciences, Environmental and social practices, INDUSTRY, Financial performance, 1599 Other Commerce, Management, Tourism and Services, Business & Economics, Accounting, N300, N100, FINANCIAL PERFORMANCE, Structural equation modelling path analysis, 1501 Accounting, Auditing and Accountability, Business, Finance, NONFINANCIAL DISCLOSURE, Sustainability, LINK, Banking sector, Corporate social responsibility (CSR), FIRM PERFORMANCE

Impact byBIP!

	citations This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).	27
	popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.	Top 10%
	influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).	Average
	impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.	Top 10%