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Environmental, Social, and Governance (ESG) disclosure and firm performance: Evidence from GCC Banking sector

Abdulla Al-Jalahma · Hessa Al-Fadhel · Mesfer Al-Muhanadi · Najeeba Al-Zaimoor

32 citations0/0 files storedInternational Conference on Decision Aid Sciences and Applications (DASA)

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Corporate Social Responsibility Reporting Sustainable Finance and Green Bonds Corporate Governance and Financial Management

Abstract

Sustainability reporting allows companies to reflect their impact on a range of sustainability issues and to raise the level of transparency required by all stakeholders. Environmental, Social, and Governance (ESG) are the main components of sustainability reporting. This study aims to examine the impact of ESG disclosure on the banks' performance. This study investigates 26 listed Banks in GCC countries for the period 2016-2019. This study uses return on equity (ROE) and return on assets (ROA) to measure banks' performance. The empirical results show that the impact of sustainability reporting is significantly negative on banks' performance.

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References

2017The impact of environmental, social, and governance disclosure on firm value: The role of CEO power 2019Environmental, Social and Governance (ESG) Scores and Financial Performance of Multilatinas: Moderating Effects of Geographic International Diversification and Financial Slack 2018Is sustainability reporting (ESG) associated with performance? Evidence from the European banking sector 2001Corporate Social Performance and Firm Risk: A Meta-Analytic Review 2012Does CSR Reduce Firm Risk? Evidence from Controversial Industry Sectors 2020How Do Companies Respond to Environmental, Social and Governance (ESG) ratings? Evidence from Italy 2018ESG and Corporate Financial Performance: Empirical Evidence from China’s Listed Power Generation Companies 2004The impact of environmental performance on firm performance: static and dynamic panel data evidence

Cited by

2023The moderating role of CEO power on the relationship between environmental, social and governance disclosure and financial performance in emerging market 2023Exploring environmental, social, and governance and bank performance in the Gulf Cooperation Council region 2025Family Business, ESG, and Firm Age in the GCC Corporations: Building on the Socioemotional Wealth (SEW) Model

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