将银行部门的财务绩效和效率与可持续性联系起来:文献综合

IF 2.6 3区经济学 Q1 Business, Management and Accounting

Journal of Business Economics and Management Pub Date : 2023-09-05 DOI:10.3846/jbem.2023.19462

Karolina Krisciukaityte, T. Baležentis, D. Štreimikienė

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引用次数: 0

摘要

效率通常转化为更好的财务业绩和盈利能力，因此，在分析银行部门的活动时经常考虑到效率。可持续性方法在经济影响的基础上增加了社会和环境影响。尽管已经对可持续银行及其维度的不同方面进行了研究，但讨论可持续性概念与银行效率和财务绩效指标的整合是很重要的。本研究的目的是在考虑银行财务绩效和效率的情况下，确定可持续银行业务的主要指标。这些指标可用于实现具体目标的多个框架。因此，本文还讨论了可持续银行的概念以及处理可持续指标的常用方法。因此，本文提出了与财务绩效和效率相关的可持续银行业务的全面审查，其中以综合方式分析了指标和方法。

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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LINKING FINANCIAL PERFORMANCE AND EFFICIENCY TO SUSTAINABILITY IN BANKING SECTOR: A LITERATURE SYNTHESIS

Efficiency generally translates to better financial performance and profitability and, thus, is often taken into account when analyzing activity of the banking sector. The sustainability approach adds social and environmental effects to the economic ones. Even though there have been studies on the different facets of the sustainable banking and its dimensions, it is important to discuss the integration of the sustainability concept with banking efficiency and financial performance measures. The objective of this research is to identify the prevailing indicators of sustainable banking in the presence of considerations on bank financial performance and efficiency. Such indicators can be used in multiple frameworks directed towards specific goals. Therefore, this paper also discusses the notions of the sustainable banking alongside the used methods used to handle the sustainability indicators. Thus, this paper presents the comprehensive review of sustainable banking linked to financial performance and efficiency, where indicators, and methods are analyzed in an integrated manner.

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来源期刊

Journal of Business Economics and Management Multiple-

CiteScore

5.80

自引率

3.80%

发文量

审稿时长

15 weeks

期刊介绍： The Journal of Business Economics and Management is a peer-reviewed journal which publishes original research papers. The objective of the journal is to provide insights into business and strategic management issues through the publication of high quality research from around the world. We particularly focus on research undertaken in Western Europe but welcome perspectives from other regions of the world that enhance our knowledge in this area. The journal publishes in the following areas of research: Global Business Transition Issues Economic Growth and Development Economics of Organizations and Industries Finance and Investment Strategic Management Marketing Innovations Public Administration.