The different dimensions of sustainability and bank performance: Evidence from the EU and the USA
| Autor: | Souad Moufty, Ephraim Clark, Basil Al-Najjar |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2021 |
| Předmět: |
050208 finance
Index (economics) 05 social sciences Sample (statistics) 050201 accounting Structural equation modeling Accounting 0502 economics and business Sustainability Economics Regional science media_common.cataloged_instance N300 N100 European union Construct (philosophy) Path analysis (statistics) Stakeholder theory Finance media_common |
| ISSN: | 1061-9518 |
| Popis: | 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. 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. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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