IDEAS home Printed from https://ideas.repec.org/a/ids/wremsd/v16y2020i2p187-203.html
   My bibliography  Save this article

Sustainability reporting and bank's performance: comparison between developed and developing countries

Author

Listed:
  • Amina Mohamed Buallay

Abstract

Focusing on the differences between sustainability in developed and developing countries, this study examines the relationship between sustainability reporting and bank's performance in developed and developing countries. This study examines equal selected sample from developed and developing countries for eight years (2009-2016). The sample contained 232 banks to yield 1,856 bank-year observations. The findings deduced from the empirical results on one hand demonstrated that ESG positively affect the bank's market performance in developed countries which supporting the value creation theory. However, the ESG negatively affect the bank's financial performance which explains the cost capital reduction theory. On the other hand, the findings of developing countries showed that ESG positively affect the bank's financial performance in developing countries. However, it has insignificant effect on the market performance.

Suggested Citation

  • Amina Mohamed Buallay, 2020. "Sustainability reporting and bank's performance: comparison between developed and developing countries," World Review of Entrepreneurship, Management and Sustainable Development, Inderscience Enterprises Ltd, vol. 16(2), pages 187-203.
    • Handle: RePEc:ids:wremsd:v:16:y:2020:i:2:p:187-203
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=105992
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Salihi, Awaisu Adamu & Ibrahim, Haslindar & Baharudin, Dayana Mastura, 2024. "Environmental governance as a driver of green innovation capacity and firm value creation," Innovation and Green Development, Elsevier, vol. 3(2).
    2. Annalisa Baldissera, 2023. "Sustainability reporting in banks: History of studies and a conceptual framework for thinking about the future by learning from the past," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2385-2405, September.
    3. Julia Bettina Leicht & Maximilian Leicht, 2022. "Changes in the climate-related disclosure of German listed companies during the first years of the new reporting standard," Future Business Journal, Springer, vol. 8(1), pages 1-12, December.
    4. Paola Brighi & Antonio Carlo Francesco Della Bina & Valeria Venturelli, 2022. "Do ESG Investments Mitigate ESG Controversies? Evidence From International Data," Centro Studi di Banca e Finanza (CEFIN) (Center for Studies in Banking and Finance) 0084, Universita di Modena e Reggio Emilia, Dipartimento di Economia "Marco Biagi".

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:wremsd:v:16:y:2020:i:2:p:187-203. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=173 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.