Corporate Social Responsibility, Efficiency, and Risk in US Banking

Risks, Journal Year: 2025, Volume and Issue: 13(1), P. 10 - 10

Published: Jan. 10, 2025

Banks have faced increasing attention regarding their ability to balance Corporate Social Responsibility (CSR) initiatives, operational efficiency, and credit risk management, particularly in the wake of global financial challenges. This study examines interplay between CSR, 131 US banks from 2010 2018. Using Choquet integral, two-step Data Envelopment Analysis, a dynamic panel with Generalized Method Moments, findings reveal virtuous circle CSR risk, where enhances profiles. Similarly, efficiency exhibit mutual reinforcement. However, vicious is identified indicating trade-offs objectives efficiency. These insights guide policymakers bank managers optimizing this balance.

Language: Английский

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How Green Credit Policies and Climate Change Practices Drive Banking Financial Performance

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

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Sharia-supervisory board’s characteristics and green banking disclosure: exploring from Islamic banking in MENA countries

International Journal of Ethics and Systems, Journal Year: 2024, Volume and Issue: unknown

Published: Nov. 26, 2024

Purpose This study aims to investigate the extent which characteristics of Sharia supervisory boards (SSB) in banking institutions impact disclosure information pertaining green practices. Design/methodology/approach A comprehensive dynamic panel data analysis approach was applied a set comprising Islamic banks from 15 countries Middle East and North Africa (MENA) region, covering period 2012 2022. In addition, series robustness endogeneity analyses were conducted ensure consistency main findings. Findings shows that SSB significantly practices banks. Specifically, proportion board members who hold multiple positions presence foreign exhibit negative significant effect on disclosure. Conversely, size is positively associated with Thus, likely increase SSB. However, an members’ external commitments higher are decline Further supports these findings, confirming their across different contexts. Research limitations/implications The findings this highlight critical role composition play shaping MENA countries. These insights provide valuable guidance for policymakers financial aiming strengthen sustainability while adhering Shariah principles. As becomes increasingly crucial global landscape, optimizing SSB’s could be key driver advancing environmental goals region. Practical implications region should focus enhance Increasing can influence manage engagements they have sufficient initiatives. Strategic recruitment commitment sustainability, coupled targeted training programs, further improve Originality/value Specific such as banking, previous studies did not conduct research on.

Language: Английский

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Green Banking Disclosure in Indonesia: Do Financial Performance and Board Characteristics Matter?

Published: June 3, 2024

Green banking is an environmentally responsible practice within the business, despite its classification as a non-environmentally sensitive sector. Commercial banks can actively promote green initiatives by investing in emission-reducing technologies and providing loans to sectors with minimal greenhouse gas emissions. This article seeks examine impact of bank financial performance, board size, independence, diversity on disclosure. study applied panel data regression sample forty-three listed between 2019 2022, demonstrating that these banks' performance influences level transparency banking. The capital adequacy ratio (CAR) has positive disclosure, whereas non-performing (NPL) loan-to-deposit (LDR) have negative impact. size commissioners, gender do not correlate results suggest strong i.e., higher lower loans, more resources participate activities disclosed sustainability report. relationship LDR disclosure indicates careful selection loan distribution businesses care about environment will increase but decrease LDR. informs Financial Service Authority (OJK) that, order sustainable finance industry, OJK should oversee health.

Language: Английский

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Unveiling the drivers of green loan disclosures: a study of financial and governance determinants

Journal of Financial Regulation and Compliance, Journal Year: 2024, Volume and Issue: unknown

Published: Oct. 25, 2024

Purpose This study aims to investigate the factors influencing Indian banks’ choice of green loan disclosure practices. The analyzes effect financial and governance variables understand sustainable reporting (through lending) behavior banks. Design/methodology/approach data on has been hand-collected from annual reports using a content analysis approach. Using 26 banks for 12 years (2012–2023), uses panel regression method control cross-sectional heterogeneity generalized methods moment address potential endogeneity issues. Findings empirical results depict that larger with sufficient risk capital strong corporate framework demonstrate greater loans. However, growth opportunities higher market value impedes lending. Research limitations/implications findings will enhance extant literature sustainability by integrating sector companies in context an emerging economy. future research may include nonbanking finance as well. Social implications Banks use societal deposits invest productive avenues, therefore, it is paramount their social environmental consciousness while evaluating financing proposal. provides thorough understanding through lens Originality/value unique evidence bank-specific determinants economy against which primarily focused nonfinancial companies.

Language: Английский

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Unlocking green potential: a mediation-moderation analysis of bank policies-related practices and green financing sustainability in Pakistan

International Journal of Ethics and Systems, Journal Year: 2024, Volume and Issue: unknown

Published: July 27, 2024

Purpose This study aims to investigate the relationship between bank policy-related practices and green financing sustainability in Pakistan. The uses a mediating-moderation analysis examine how influence of policies on is mediated by banking activities moderated employees’ value knowledge sharing. Design/methodology/approach In this study, structural questionnaire was used gather data from Pakistani personnel through stratified sampling. A two-stage equation modelling approach investigation. measuring scale’s validity reliability are assessed using measure model. model ascertain connection underpinning constructs. Findings found positive significant effect employed related activities, besides mediate role policies-related financing. addition, also moderating sharing as well financing, respectively. Originality/value As environmental becomes more important worldwide scale; looks into ways that financial institutions may become environmentally conscious help create sustainable future. To shed light which can be crucial advancing an emerging economy such Pakistan, sophisticated statistical tools.

Language: Английский

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The Carbon Exchange Policy in Supporting the Green Banking Concept: An Indonesian Perspective

International Journal of Environmental Impacts, Journal Year: 2024, Volume and Issue: 7(2), P. 205 - 219

Published: June 30, 2024

This paper aims to analyze the success of applying Carbon Exchange policy in supporting green banking concept Indonesia.The Indonesian is a commitment government fight against climate change by ratified Paris Agreement and legalized Financial Service Authority Regulation (FSAR) No. 14 2023 on Trade through Exchange, where results carbon trade will be reinvested for projects decrease emissions.This research employed in-depth socio-legal method.Research showed that based these six banks' sustainability report 2022, they have allocated funding Sustainable Business Activity Category sector which significantly increased from 2020 2022 as contribution support concept.Thus, it certain has an effective role increasing portfolio sustainable year banks buy units companies work sector.Based indicators banks, was shown emission paperwork or paperless aspects experienced increase 2022.Therefore, made efforts buying Exchange.Unfortunately, Indonesia yet measured precisely because still early stages implementation.Therefore, collaboration government, industry society essential effort accelerate policy.

Language: Английский

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The impact of listing companies in emerging markets on the London Stock Exchange on Financial reporting opacity and sustainable growth rate

Research Square (Research Square), Journal Year: 2024, Volume and Issue: unknown

Published: Oct. 25, 2024

Purpose: This paper aims to examine the impact of listing firms listed in emerging markets on London Stock Exchange (LSE) both financial reporting opacity (FRO) and sustainable growth rate, as well FRO rate (SGR). Design/methodology/approach; Sample 77 Egyptian Firms was relied during period from 2014 2023 with a total 693 observations. The study uses OLS 2SLS test research hypotheses. Findings: found that there is positive relationship between LSE FRO, while no SGR, negative SGR. Research limitations; limited therefore rest other European stock exchanges are excluded, this also first then not Exchange, analyzing reports issuing local language Practical implications: results useful regulatory supervisory authorities developing countries, taking into account objectives minimum limit for global markets. In addition, current potential investors should realize simply company foreign exchange does necessarily mean quality rates, institutions rely reputation gained by international exchanges, but must It do good audit exchanges. Originality/Value; its kind within limits researchers' knowledge, which deals country (Egyptian an example) (within knowledge), focuses market without

Language: Английский

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WITHDRAWN: The impact of listing companies in emerging markets on the London Stock Exchange on Financial reporting opacity and sustainable growth rate

Research Square (Research Square), Journal Year: 2024, Volume and Issue: unknown

Published: Nov. 5, 2024

The full text of this preprint has been withdrawn by the authors due to author disagreement with posting preprint. Therefore, do not wish work be cited as a reference. Questions should directed corresponding author.

Language: Английский

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