Publication:
Determinants of social and environmental sustainability disclosure: an analysis of the banking sector in the OIC countries
Abstract
The aim of this paper is to investigate the determinants of ESG disclosure in the OIC banking sector. This study considers bank specific, governance specific and macro variables as potential determinants. By analysing 98 banks using Random Login model, the study suggests that asset size and capitalization are significantly positively associated with the disclosure of environmental and social indicators Banks with higher loan to total asset ratio are most likely to disclose their environmental and social indicators. Lower profitable banks perform better environmental and social activities compare to the higher profitable banks.
Keywords
ESG , OIC countries , Banks , Project paper (MSc)
Citation
Abdullah. (2017). Determinants of social and environmental sustainability disclosure: an analysis of the banking sector in the OIC countries (Master dissertation). INCEIF, Kuala Lumpur. Retrieved from https://ikr.inceif.org/handle/INCEIF/2714
Publisher
INCEIF
Available in physical copy (Call number: t HG 3368 A6 A136D) and PDF format. Kindly email to kmc@inceif.edu.my to access the item