Journal of the Knowledge Economy, Journal Year: 2024, Volume and Issue: unknown
Published: Aug. 27, 2024
Language: Английский
Corporate Social Responsibility and Environmental Management, Journal Year: 2025, Volume and Issue: unknown
Published: Jan. 5, 2025
ABSTRACT Driven by the escalating interests on environmental, social, and governance (ESG) issues, we investigate impact of internal external mechanisms, specifically board sustainability committee (SC) assurance (EA), banks' ESG performance. This study utilized panel dataset 643 bank‐year observations from 34 Islamic banks (IBs) 77 conventional (CBs) across 12 emerging countries between 2013 2023. Sensitivity analyses GMM regression are also conducted for robustness checks against baseline model. reveals that firms with SC their boards exhibit significantly higher Furthermore, results show a positive relationship EA enhanced Interestingly, effects performance is more pronounced in IBs than CBs.
Language: Английский
Citations
2
African Journal Of Applied Research, Journal Year: 2025, Volume and Issue: 11(1), P. 228 - 256
Published: Jan. 5, 2025
Purpose: This research explores to what extent Independent Audit Committees impact Voluntary Disclosure and studies whether a firm's age moderates this relationship in developing economies. Design/Methodology/Approach: The employs longitudinal approach, examining data from 2009 2021. Durbin-Wu-Hausman test was used assess the existence of endogeneity regression model, multicollinearity conducted evaluate level correlation between independent variables models ensure validity stability results. Findings: analysis demonstrates positive significant (IAC) (VD). However, study outcome showed that interlinkage term IAC not statistically significant, implying firm immaterially alters importance audit committees voluntary disclosure practices. Research Limitation: focused only on three African countries. Future might look at other countries Practical Implication: highlights important function IACs improving transparency promoting trust financial reporting, particularly markets with less regulatory oversight. Understanding factors increase company’s is crucial for success global market economy. Social research's findings will support reduce information asymmetry, sustainability investors' confidence social reporting. Originality/ Value: novelty bridging gap literature by studying influence disclosure.
Language: Английский
Citations
1
Business Strategy & Development, Journal Year: 2025, Volume and Issue: 8(1)
Published: March 1, 2025
ABSTRACT This study examines the influence of green credit policies (GCP) on banking financial performance (FP), emphasizing moderating role climate change practices (CCP). Using a stakeholder theory and legitimacy framework, we explore how initiatives impact key metrics such as return equity (ROE), earnings per share (EPS), Tobin's Q. The utilizes dataset covering 14 Jordanian banks from 2016 to 2023, applying regression models test proposed relationships. Our findings reveal positive significant relationship between GCP FP, indicating that with stronger tend experience enhanced outcomes. Additionally, CCP reinforces this effect, demonstrating environmental transparency fosters resilience long‐term sustainability. Robustness checks confirm validity our results, mitigating concerns regarding reverse causality endogeneity bias. contributes finance literature by providing empirical evidence benefits GCP, particularly in context developing economies. research underscores strategic importance integrating sustainability‐driven into operations achieve both objectives. hold substantial policy implications, advocating for regulatory frameworks promote transparency. For institutions, highlights competitive advantage embedding sustainability corporate strategies, ultimately enhancing market valuation profitability.
Language: Английский
Citations
1
Business Strategy and the Environment, Journal Year: 2025, Volume and Issue: unknown
Published: March 12, 2025
ABSTRACT As global environmental challenges intensify and stakeholder pressure mounts, the imperative for companies, particularly in emerging markets, to adopt sustainable practices has become increasingly critical. Addressing a gap literature, this study examines impact of ownership structure (OS) financing strategy (FS) on footprint disclosure (EFD) among energy sector firms Middle East North Africa (MENA) region, while also considering moderating role innovation capacity. Drawing resource‐based view, signaling, theories, analyzes panel data from 384 spanning 2010 2023. To address potential endogeneity issues, employs difference GMM modeling mititgate issues. Additionally, MMQR approach is applied capture heterogeneous effects across varying levels EFD practices. The findings reveal that concentrated state significantly enhance EFD, managerial exerts negative influence. Firms relying equity demonstrate higher compared those debt. Moreover, capacity not only directly impacts but amplifies influence OS FS EFD. Notably, remain robust after employing various econometric techniques, including DiD, 2SLS, DCCE, PSM. These results suggest encouraging ownership, alongside financing, can drive improved transparency within MENA firms. This underscores strategic strengthening offering valuable guidance policymakers industry leaders decisions foster development responsibility.
Language: Английский
Citations
1
Journal of Sustainable Finance and Accounting, Journal Year: 2024, Volume and Issue: 1, P. 100005 - 100005
Published: March 1, 2024
Language: Английский
Citations
7
Managerial and Decision Economics, Journal Year: 2025, Volume and Issue: unknown
Published: March 18, 2025
ABSTRACT This study examines the impact of climate policy uncertainty (CPU) on banks' loan loss provisions. Using a sample 63 listed commercial banks in China from 2007 to 2022, we find that CPU significantly increases Banks with higher financial risk and greater exposure tend increase their provisions response CPU. effect is less pronounced for degree digital transformation, better ESG performance, green commitment, disclosing more substantial information. Our findings provide empirical evidence importance reducing by government regulators management perspective.
Language: Английский
Citations
0
Cogent Economics & Finance, Journal Year: 2025, Volume and Issue: 13(1)
Published: April 9, 2025
Language: Английский
Citations
0
Business Strategy and the Environment, Journal Year: 2025, Volume and Issue: unknown
Published: May 23, 2025
ABSTRACT Climate change demands immediate and coordinated action from individuals, governments, companies. Companies, in particular, play a pivotal role mitigating climate risks reducing environmental impacts by adopting sustainable practices that extend beyond regulatory compliance. This responsibility is not confined to high‐emission industries; service sectors, including financial institutions, also crucial role. Banks are uniquely positioned address managing the carbon footprint of their operations evaluating loan portfolios activities. The urgency has underscored importance transparent communication banks regarding climate‐related information. While disclosure (CCD) garnered significant academic interest, research on its determinants banking sector remains limited. study aims fill this gap examining level CCD among European identifying factors influencing dissemination such information through official websites. In drawing agency theory, it investigates board characteristics shaping practices. findings, based an econometric analysis conducted sample 107 publicly listed banks, reveal expertise, gender diversity, size positively influence CCD, whereas independence no effect. These results underscore critical governance structures fostering transparency accountability matters.
Language: Английский
Citations
0
Journal of the Knowledge Economy, Journal Year: 2024, Volume and Issue: unknown
Published: Aug. 27, 2024
Language: Английский
Citations
1