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 journalArticlepeer-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 languageEnglish
Article number100381
Number of pages22
JournalJournal of International Accounting, Auditing and Taxation
Volume43
Early online date13 Mar 2021
DOIs
Publication statusPublished - 1 Jun 2021
Externally publishedYes

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