Hung Manh Pham, Nham Linh Vuong, Dung Viet Tran, Minh Thi Hai Ngo, Trung Tien Le
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Does environmental, social, and governance disclosure affect financial performance? An empirical study of Southeast and East Asia commercial banks
This research aims to investigate the impact of environmental, social and governance (ESG) disclosure on the financial performance of commercial banks operating in Southeast and East Asia. Specifically, this study examines a sample of 40 Southeast and East Asian banks from 2009 to 2021 to verify the influence of ESG initiatives and each environmental, social, and governance dimension on their performance. The results indicate that ESG disclosure has an adverse impact on financial performance within the banking industry. However, upon closer examination, the associations between ESG dimensions present a mixture of favorable and unfavorable consequences. The positive effect of the governance pillar on bank performance is demonstrated by the findings. Conversely, the social and environmental aspects of ESG are inversely proportional to the banks’ performance.
期刊介绍：
The Asia-Pacific Journal of Regional Science expands the frontiers of regional science through the diffusion of intrinsically developed and advanced modern, regional science methodologies throughout the Asia-Pacific region. Articles published in the journal foster progress and development of regional science through the promotion of comprehensive and interdisciplinary academic studies in relationship to research in regional science across the globe. The journal’s scope includes articles dedicated to theoretical economics, positive economics including econometrics and statistical analysis and input–output analysis, CGE, Simulation, applied economics including international economics, regional economics, industrial organization, analysis of governance and institutional issues, law and economics, migration and labor markets, spatial economics, land economics, urban economics, agricultural economics, environmental economics, behavioral economics and spatial analysis with GIS/RS data education economics, sociology including urban sociology, rural sociology, environmental sociology and educational sociology, as well as traffic engineering. The journal provides a unique platform for its research community to further develop, analyze, and resolve urgent regional and urban issues in Asia, and to further refine established research around the world in this multidisciplinary field. The journal invites original articles, proposals, and book reviews.The Asia-Pacific Journal of Regional Science is a new English-language journal that spun out of Chiikigakukenkyuu, which has a 45-year history of publishing the best Japanese research in regional science in the Japanese language and, more recently and more frequently, in English. The development of regional science as an international discipline has necessitated the need for a new publication in English. The Asia-Pacific Journal of Regional Science is a publishing vehicle for English-language contributions to the field in Japan, across the complete Asia-Pacific arena, and beyond.Content published in this journal is peer reviewed (Double Blind).
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