IDEAS home Printed from https://ideas.repec.org/a/jaf/journl/v15y2024i1n762.html

Moderating effects of CSR on the performance and characteristics of banks

Author

Listed:
  • Adel NECIB

  • Hinda GMATI

Abstract

Purpose : The purpose of this study is to investigate the impact of Corporate Social Responsibility (CSR) on bank performance for Tunisian banks. This research aims to identify the characteristics that impact bank performance, with a specific focus on the moderating role of CSR in this relationship. \n Method : This study employed a rational sampling and documentary research to collect from BVMT statistics and annual reports of Tunisian banks. Il analyzed data from 13 banks from 2018 to 2022 to assess the influence of non-performing loans, loan to deposit ratio and CSR on bank performance. We used the return on assets (ROA) as a key performance variable. \n Results : Our study examined the impact of CSR on bank performance. It aimed to assess how CSR enhances bank performance and investigate the interactions between non-performance loans, loan to deposit ratio. Our results provide valuable insights into the effect of CSR on bank performance, emphasizing the importance of incorporating CSR practices in the banking sector. \n Originality/Relevance : Our research contributes to the literature by investigating the relationship between CSR and bank performance in Tunisian banks. By analyzing specific variables such as non-performing loans, loan to deposit ratio, and bank size, it provides a unique perspective on factors impacting bank performance. Our findings are relevant for policymakers, bank executives, and stakeholders’ interests in CSR’s effect on bank performance and sustainability.

Suggested Citation

  • Adel NECIB & Hinda GMATI, 2024. "Moderating effects of CSR on the performance and characteristics of banks," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 15(1), pages 60-73, June.
    • Handle: RePEc:jaf:journl:v:15:y:2024:i:1:n:762
    as

    Download full text from publisher

    File URL: https://www.scientific-society.com/AF/article/view/762
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Vesna Karadžić & Nikola Đalović, 2021. "Profitability Determinants of Big European Banks," Journal of Central Banking Theory and Practice, Central bank of Montenegro, vol. 10(2), pages 39-56.
    2. Necib Adel & Amara Tijani & Saii Arem & Anis Jarboui, 2021. "The Effects Of Executive’S Agility Decision -Making In Covid 19 Pandemic Period On The Companie’S Performance," Journal of Smart Economic Growth, , vol. 6(3), pages 39-66, December.
    3. Nadia Singh & Richard Nyuur & Ben Richmond, 2019. "Renewable Energy Development as a Driver of Economic Growth: Evidence from Multivariate Panel Data Analysis," Sustainability, MDPI, vol. 11(8), pages 1-18, April.
    4. Amir Barnea & Amir Rubin, 2010. "Corporate Social Responsibility as a Conflict Between Shareholders," Journal of Business Ethics, Springer, vol. 97(1), pages 71-86, November.
    5. Ronald W. Masulis & Syed Walid Reza, 2015. "Agency Problems of Corporate Philanthropy," The Review of Financial Studies, Society for Financial Studies, vol. 28(2), pages 592-636.
    6. Zakari, Abdulrasheed & Khan, Irfan & Tawiah, Vincent & Alvarado, Rafael & Li, Guo, 2022. "The production and consumption of oil in Africa: The environmental implications," Resources Policy, Elsevier, vol. 78(C).
    7. Allen, Franklin & Santomero, Anthony M., 1997. "The theory of financial intermediation," Journal of Banking & Finance, Elsevier, vol. 21(11-12), pages 1461-1485, December.
    8. Julien Lachuer & Sami Ben Jabeur, 2022. "Explainable artificial intelligence modeling for corporate social responsibility and financial performance," Journal of Asset Management, Palgrave Macmillan, vol. 23(7), pages 619-630, December.
    9. Tamas Barko & Martijn Cremers & Luc Renneboog, 2022. "Shareholder Engagement on Environmental, Social, and Governance Performance," Journal of Business Ethics, Springer, vol. 180(2), pages 777-812, October.
    10. Vuong, Quan-Hoang, 2022. "A New Theory of Serendipity: Nature, Emergence and Mechanism," OSF Preprints t8ahv, Center for Open Science.
    11. Julien Lachuer & Sami Ben Jabeur, 2022. "Explainable artificial intelligence modeling for corporate social responsibility and financial performance," Post-Print hal-03828590, HAL.
    Full references (including those not matched with items on IDEAS)

    Citations

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


    Cited by:

    1. Adel Necib & Saddam Khelaifa, 2025. "The Effect of the Administrative Council, the Calibre of Benefits, the Business's Size, and the Rental Property on the Enterprise's Worth," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, vol. 15(1), pages 98-111.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Jongmoo Jay Choi & Hoje Jo & Jimi Kim & Moo Sung Kim, 2018. "Business Groups and Corporate Social Responsibility," Journal of Business Ethics, Springer, vol. 153(4), pages 931-954, December.
    2. Al-Shaer, Habiba & Uyar, Ali & Kuzey, Cemil & Karaman, Abdullah S., 2023. "Do shareholders punish or reward excessive CSR engagement? Moderating effect of cash flow and firm growth," International Review of Financial Analysis, Elsevier, vol. 88(C).
    3. Angelidis, Timotheos & Michairinas, Athanasios & Sakkas, Athanasios, 2024. "World ESG performance and economic activity," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 93(C).
    4. Chahine, Salim & Fang, Yiwei & Hasan, Iftekhar & Mazboudi, Mohamad, 2019. "Entrenchment through corporate social responsibility: Evidence from CEO network centrality," International Review of Financial Analysis, Elsevier, vol. 66(C).
    5. Kaouther Chebbi & Mohammed Abdullah Ammer, 2022. "Board Composition and ESG Disclosure in Saudi Arabia: The Moderating Role of Corporate Governance Reforms," Sustainability, MDPI, vol. 14(19), pages 1-25, September.
    6. David K. Ding & Christo Ferreira & Vu Minh Ngo & Phuc V. Nguyen & Udomsak Wongchoti, 2024. "Corporate social responsibility and myopic management practice: Is there a link?," Review of Quantitative Finance and Accounting, Springer, vol. 62(1), pages 271-308, January.
    7. Qianqian Hu & Tianlun Zhu & Chien-Liang Lin & Tiejun Chen & Tachia Chin, 2021. "Corporate Social Responsibility and Firm Performance in China’s Manufacturing: A Global Perspective of Business Models," Sustainability, MDPI, vol. 13(4), pages 1-17, February.
    8. Shuxia Zhang & Liping Xu & Ning Liu, 2022. "Crowding‐in and crowding‐out effects of corporate philanthropy on R&D investment," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(6), pages 1835-1849, September.
    9. Mihail K. Miletkov & Viktoriya Staneva, 2025. "Financing a Sustainable Future: The Diverging Effects of Equity and Credit Market Development on Corporate Social Responsibility," Journal of Business Ethics, Springer, vol. 201(3), pages 735-757, October.
    10. Anshul Mandliya & Jatin Pandey & Shrihari Suresh Sohani & Rayees Ahmad Sheikh, 2025. "From union clout to corporate couture: Unveiling the impact of trade unions on corporate social responsibility," PLOS ONE, Public Library of Science, vol. 20(1), pages 1-19, January.
    11. Boubaker, Sabri & Chebbi, Kaouther & Grira, Jocelyn, 2020. "Top management inside debt and corporate social responsibility? Evidence from the US," The Quarterly Review of Economics and Finance, Elsevier, vol. 78(C), pages 98-115.
    12. Bae, Kee-Hong & El Ghoul, Sadok & Guedhami, Omrane & Kwok, Chuck C.Y. & Zheng, Ying, 2019. "Does corporate social responsibility reduce the costs of high leverage? Evidence from capital structure and product market interactions," Journal of Banking & Finance, Elsevier, vol. 100(C), pages 135-150.
    13. Burcin Col & Saurin Patel, 2019. "Going to Haven? Corporate Social Responsibility and Tax Avoidance," Journal of Business Ethics, Springer, vol. 154(4), pages 1033-1050, February.
    14. Qiu Chen & Shujun Ding & Rengong Alex Zhang, 2025. "Individual and Corporate Social Responsibility: Redemption from Excessive Executive Pay?," Journal of Business Ethics, Springer, vol. 201(3), pages 689-716, October.
    15. Sujata Banerjee & Alessandro Zattoni, 2026. "Can CEOs’ characteristics influence CSR engagement in emerging economies: evidence from India," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 30(1), pages 361-396, March.
    16. Zhou, Jing & Wu, Tingwei & Wu, Kaiwen, 2026. "Responding to upstream uncertainty: How does supplier risk-taking affect client ESG performance?," International Journal of Production Economics, Elsevier, vol. 291(C).
    17. Ghada Ismail, 2024. "Awe of the blue minds: Location, corporate social responsibility, and firm value," The Financial Review, Eastern Finance Association, vol. 59(3), pages 625-656, August.
    18. Trung K. Do & Henry Hongren Huang & Te-Chien Lo, 2023. "Does corporate social responsibility affect leverage adjustments?," Review of Quantitative Finance and Accounting, Springer, vol. 60(4), pages 1569-1604, May.
    19. Boyd, Naomi & Li, Shenru & Wang, He (Helen) & Wang, Xianjue, 2025. "Fiduciary duty and corporate social responsibility: Evidence from corporate opportunity waiver," Journal of Banking & Finance, Elsevier, vol. 173(C).
    20. Yi, Yuyang & Zhang, Zongyi & Xiang, Cheng, 2022. "The value of CSR during the COVID-19 crisis: Evidence from Chinese firms," Pacific-Basin Finance Journal, Elsevier, vol. 74(C).

    More about this item

    JEL classification:

    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
    • N8 - Economic History - - Micro-Business History
    • G3 - Financial Economics - - Corporate Finance and Governance

    Statistics

    Access and download statistics

    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:jaf:journl:v:15:y:2024:i:1:n:762. 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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: Oussama Quentin Kasseh (email available below). General contact details of provider: https://edirc.repec.org/data/urredtn.html .

    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.