The different dimensions of sustainability and bank performance: Evidence from the EU and the USA

Moufty, Souad, Clark, Ephraim and Al-Najjar, Basil (2021) The different dimensions of sustainability and bank performance: Evidence from the EU and the USA. Journal of International Accounting, Auditing and Taxation, 43. p. 100381. ISSN 1061-9518

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Official URL: https://doi.org/10.1016/j.intaccaudtax.2021.100381

Abstract

This paper looks at four different dimensions of sustainability and examines their effects on bank performance in the United States of America and the European Union. Content analysis is applied to a sample of 483 reports to construct a consistent index that reflects the multi-dimensionality of sustainability. Using structural equation modelling path analysis to test the sustainability model, the results reveal a significant positive relationship between the internal social dimensions of sustainability and bank performance while no evidence was found for the relationship between the environmental dimensions of sustainability and bank performance.

Item Type: Article
Uncontrolled Keywords: Banking sector, Corporate social responsibility (CSR)Environmental and social practices, Financial performance, Stakeholders theory, Sustainability, Structural equation modelling path analysis
Subjects: N100 Business studies
N300 Finance
Department: Faculties > Business and Law > Newcastle Business School
Depositing User: John Coen
Date Deposited: 20 Apr 2021 12:33
Last Modified: 31 Jul 2021 16:46
URI: http://nrl.northumbria.ac.uk/id/eprint/45961

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