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

Souad Moufty; Ephraim Clark; Basil Al-Najjar

doi:10.1016/j.intaccaudtax.2021.100381

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

Souad Moufty^*, Ephraim Clark, Basil Al-Najjar

^*Corresponding author for this work

Research output: Contribution to journal › Article › peer-review

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.

Original language	English
Article number	100381
Number of pages	22
Journal	Journal of International Accounting, Auditing and Taxation
Volume	43
Early online date	13 Mar 2021
DOIs	https://doi.org/10.1016/j.intaccaudtax.2021.100381
Publication status	E-pub ahead of print - 13 Mar 2021
Externally published	Yes

Access to Document

10.1016/j.intaccaudtax.2021.100381

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Licence: CC BY-NC-ND
Embargo ends: 13/03/23

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