可持续发展委员会、外部保证与ESG绩效：来自新兴经济体银行业的经验证据

IF 8.3 2区管理学 Q1 BUSINESS

Corporate Social Responsibility and Environmental Management Pub Date : 2025-01-05 DOI:10.1002/csr.3095

Yunice Karina Tumewang, Taha Almarayeh, Esraa Alharasis

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引用次数: 0

摘要

在对环境、社会和治理（ESG）问题日益关注的推动下，我们研究了内部和外部治理机制，特别是董事会可持续发展委员会（SC）和外部保证（EA）对银行ESG绩效的影响。本研究利用了2013年至2023年间12个新兴国家34家伊斯兰银行（ib）和77家传统银行（cb）的643个银行年度观察数据的面板数据集。敏感性分析和GMM回归也进行了对基线模型的稳健性检查。本研究表明，董事会中有董事的公司表现出更高的ESG绩效。此外，研究结果还表明，企业环境绩效与ESG绩效之间存在正相关关系。有趣的是，SC和EA对ib患者ESG表现的影响比cb患者更为明显。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Sustainability Committee, External Assurance, and ESG Performance: Empirical Evidence From Banking Industry in Emerging Economies

Driven by the escalating interests on environmental, social, and governance (ESG) issues, we investigate the impact of internal and external governance mechanisms, specifically board sustainability committee (SC) and external assurance (EA), on banks' ESG performance. This study utilized panel dataset of 643 bank-year observations from 34 Islamic banks (IBs) and 77 conventional banks (CBs) across 12 emerging countries between 2013 and 2023. Sensitivity analyses and GMM regression are also conducted for robustness checks against the baseline model. This study reveals that firms with SC on their boards exhibit significantly higher ESG performance. Furthermore, the results show a positive relationship between EA and enhanced ESG performance. Interestingly, the effects of SC and EA on ESG performance is more pronounced in IBs than in CBs.

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来源期刊

Corporate Social Responsibility and Environmental Management Multiple-

CiteScore

17.20

自引率

16.30%

发文量

189

期刊介绍： Corporate Social Responsibility and Environmental Management is a journal that publishes both theoretical and practical contributions related to the social and environmental responsibilities of businesses in the context of sustainable development. It covers a wide range of topics, including tools and practices associated with these responsibilities, case studies, and cross-country surveys of best practices. The journal aims to help organizations improve their performance and accountability in these areas. The main focus of the journal is on research and practical advice for the development and assessment of social responsibility and environmental tools. It also features practical case studies and evaluates the strengths and weaknesses of different approaches to sustainability. The journal encourages the discussion and debate of sustainability issues and closely monitors the demands of various stakeholder groups. Corporate Social Responsibility and Environmental Management is a refereed journal, meaning that all contributions undergo a rigorous review process. It seeks high-quality contributions that appeal to a diverse audience from various disciplines.