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

Moufty, Souad, Clark, Ephraim and Al-Najjar, Basil ORCID: https://orcid.org/0000-0003-2753-7142 (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. ISSN 1061-9518

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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.

Item Type:	Article (Article)
Peer-reviewed:	Yes
Date Deposited:	17 Jan 2022 13:17
Publisher:	Elsevier
Additional Information:	This is an Author Accepted Manuscript of an article published in the Journal of International Accounting, Auditing and Taxation by Elsevier.
Divisions:	Faculties > Business and Law
Subject terms:	Social Sciences, Business, Finance, Business & Economics, Banking sector, Corporate social responsibility (CSR), Environmental and social practices, Financial performance, Stakeholders theory, Sustainability, Structural equation modelling path analysis, CORPORATE SOCIAL-RESPONSIBILITY, FINANCIAL PERFORMANCE, NONFINANCIAL DISCLOSURE, FIRM PERFORMANCE, INDUSTRY, LINK, 1501 Accounting, Auditing and Accountability, 1599 Other Commerce, Management, Tourism and Services, Accounting
URI:	https://e-space.mmu.ac.uk/id/eprint/629010
DOI:	https://doi.org/10.1016/j.intaccaudtax.2021.100381
ISSN	1061-9518

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