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

Rights

Research Institute

Finance and Banking Research Group (FiBRe)