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

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  • 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
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    Cited by:

    1. 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.
    2. 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.
    3. 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".

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