The different dimensions of sustainability and bank performance: Evidence from the EU and the USA
Date
2021-03-13
Advisors
Journal Title
Journal ISSN
ISSN
1061-9518
Volume Title
Publisher
Elsevier
Type
Article
Peer reviewed
Yes
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.
Description
The file attached to this record is the author's final peer reviewed version. The Publisher's final version can be found by following the DOI link.
Keywords
Citation
Moufty, S., Clark, E. and Al-Najjar, B. (2021) The different dimensions of sustainability and bank performance: Evidence from the EU and the USA. Journal of International Accounting, Auditing and Taxation, 43, 100381