The Impact of Bank Riskiness on the Quality of ESG Disclosure: Empirical Evidence From European Banks

IF 12.5 1区管理学 Q1 BUSINESS

Business Strategy and The Environment Pub Date : 2025-02-13 DOI:10.1002/bse.4193

Francesco Manta, Vittorio Boscia, Lavinia Conca, Michele Borgia, Pierluigi Toma

引用次数: 0

Abstract

The present study aims to inquire into the relationship between bank risk profile and ESG disclosure score. A sample of 50 listed banks from 28 European countries was analyzed in the timespan 2012–2018. Results revealed a positive relationship between bank risk and ESG disclosure score, confirming the likelihood of predatory banks increasing their ESG disclosure to mitigate the impact of risk‐taking activities and improve their reputation toward customers. Theoretical and practical implications arose from the study, suggesting that greater attention should be given to bank risk management due to the relevance of financial institutions for the stability of the system and prevent them from assuming ESG misconduct.

查看原文本刊更多论文

银行风险对ESG披露质量的影响：来自欧洲银行的经验证据

本研究旨在探讨银行风险概况与ESG披露评分之间的关系。研究分析了来自28个欧洲国家的50家上市银行在2012年至2018年期间的情况。结果显示，银行风险与ESG披露得分之间存在正相关关系，这证实了掠夺性银行增加ESG披露以减轻风险承担活动的影响并提高其在客户中的声誉的可能性。该研究产生了理论和实践意义，表明由于金融机构与系统稳定性的相关性，应更加重视银行风险管理，并防止它们承担ESG不当行为。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

求助全文

约1分钟内获得全文求助全文

来源期刊

Business Strategy and The Environment Multiple-

CiteScore

22.50

自引率

19.40%

发文量

336

期刊介绍： Business Strategy and the Environment (BSE) is a leading academic journal focused on business strategies for improving the natural environment. It publishes peer-reviewed research on various topics such as systems and standards, environmental performance, disclosure, eco-innovation, corporate environmental management tools, organizations and management, supply chains, circular economy, governance, green finance, industry sectors, and responses to climate change and other contemporary environmental issues. The journal aims to provide original contributions that enhance the understanding of sustainability in business. Its target audience includes academics, practitioners, business managers, and consultants. However, BSE does not accept papers on corporate social responsibility (CSR), as this topic is covered by its sibling journal Corporate Social Responsibility and Environmental Management. The journal is indexed in several databases and collections such as ABI/INFORM Collection, Agricultural & Environmental Science Database, BIOBASE, Emerald Management Reviews, GeoArchive, Environment Index, GEOBASE, INSPEC, Technology Collection, and Web of Science.