多样性和包容性对环境、社会和公司治理绩效的影响：伊斯兰银行与传统银行的比较

IF 6.3 2区经济学 Q1 BUSINESS, FINANCE

Borsa Istanbul Review Pub Date : 2024-11-01 DOI:10.1016/j.bir.2024.10.001

Yunice Karina Tumewang , Kemala Putri Ayunda , Maudi Rahmah Azzahra , M. Kabir Hassan

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引用次数: 0

摘要

本研究分析了 2015 年至 2022 年期间多元化、包容性和人员发展（DIP）对伊斯兰银行和传统银行的环境、社会和治理（ESG）绩效的影响。通过使用 Refinitiv 数据库中的数据，研究发现，更具多样性和包容性的工作场所具有更好的整体环境、社会和治理绩效以及两大支柱（环境绩效和社会绩效）。与传统银行相比，这种积极而重要的关联在伊斯兰银行中更为明显。但是，在治理绩效方面没有发现明显的影响。这些研究结果对基于一些替代措施的敏感性分析是可靠的。据作者所知，这是第一项利用伊斯兰银行和传统银行的多国数据调查多样性、包容性和人员发展对环境、社会和治理绩效影响的实证研究。

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The effects of diversity and inclusion on ESG performance: A comparison between Islamic and conventional banks

This study analyzes the effects of diversity, inclusion, and people development (DIP) on environmental, social, and governance (ESG) performance in Islamic and conventional banks from 2015 to 2022. Using data from Refinitiv database, it reveals that a more diverse and inclusive workplace is found to have better overall ESG performance and both pillars (environmental and social performance). This positive and significant association is more pronounced in Islamic banks than in its conventional counterpart. However, no significant effect was found on governance performance. These findings are robust to several sensitivity analyses based on some alternative measures. To the best of the authors’ knowledge, this is the first empirical study investigating the effects of diversity, inclusion, and people development on ESG performance, using multi-country data on Islamic and conventional banks.

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来源期刊

Borsa Istanbul Review Multiple-

CiteScore

7.60

自引率

3.80%

发文量

130

审稿时长

26 days

期刊介绍： Peer Review under the responsibility of Borsa İstanbul Anonim Sirketi. Borsa İstanbul Review provides a scholarly platform for empirical financial studies including but not limited to financial markets and institutions, financial economics, investor behavior, financial centers and market structures, corporate finance, recent economic and financial trends. Micro and macro data applications and comparative studies are welcome. Country coverage includes advanced, emerging and developing economies. In particular, we would like to publish empirical papers with significant policy implications and encourage submissions in the following areas: Research Topics: • Investments and Portfolio Management • Behavioral Finance • Financial Markets and Institutions • Market Microstructure • Islamic Finance • Financial Risk Management • Valuation • Capital Markets Governance • Financial Regulations