Author:
Hala Ayyed ,Hussein adnan essa Alallaq ,Jasim Mohammed Kareem
Abstract
The purpose of this paper examination the sustainability reporting (SR) and corporate profitability (CP) of the south Asian large banks. This research employs the secondary data from 134 banks for the year 2019–2022. The results of this paper display that there is a positively and significantly relationship among SR and its dimensions (community and environment) with CP. The most important issues of sustainability in banks and companies do not disclose information related to the environment and society that will effect negatively on the institutions reputation. For the researchers’ best knowledge, this research creates important support in terms of SR in south Asian large banks. In addition to this study propose the sustainability improves banks and firm’s reputation and interests customers and investors involved in sustainable problems.
Reference13 articles.
1. Aupperle, K. E., Carroll, A. B., & Hatfield, J. D. (1985). An empirical examination of the relationship between corporate social responsibility and profitability. Academy of Management Journal, 28(2), 446-463.
2. Beckmann, M., Hielscher, S., & Pies, I. (2014). Commitment strategies for sustainability: How business firms can transform trade‐offs into win–win outcomes. Business Strategy and the Environment, 23(1), 18-37.
3. Chang, Y. B., & Kwon, Y. O. (2020). Attention-grabbing IPOs in early stages for IT firms: An empirical analysis of post-IPO performance. Journal of Business Research, 109(1), 111–119.
4. Cordazzo, M., Bini, L., & Marzo, G. (2020). Does the EU directive on non-financial information influence the value relevance of the ESG discloser. Italian evidence. Business Strategy and the Environment, 29(8), 3470-3483.
5. Hair, J., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Multivariate data analysis (7th ed.). Upper saddle river, New Jersey: Pearson education international.