期刊
JOURNAL OF INTERNATIONAL ACCOUNTING AUDITING AND TAXATION
卷 43, 期 -, 页码 -出版社
ELSEVIER
DOI: 10.1016/j.intaccaudtax.2021.100381
关键词
Banking sector; Corporate social responsibility (CSR); Environmental and social practices; Financial performance; Stakeholders theory; Sustainability; Structural equation modelling path analysis
This study found 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.
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. (C) 2021 Elsevier Inc. All rights reserved.
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