Does environmental information disclosure affect the financial performance of commercial banks? Evidence from China

被引：13

作者：

Xi, Bin ^{[1
]}

Dai, Jiali ^{[1
]}

Liu, Yun ^{[2
]}

机构：

[1] Henan Univ Technol, Sch Econ & Trade, Zhengzhou 450001, Peoples R China

[2] Henan Finance Univ, Coll Finance, Zhengzhou 451450, Peoples R China

来源：

ENVIRONMENTAL SCIENCE AND POLLUTION RESEARCH | 2022年 / 29卷 / 43期

关键词：

Environmental information disclosure; Bank financial performance; Green development environment; Regulation effect; CORPORATE SOCIAL-RESPONSIBILITY; SUSTAINABILITY; GOVERNANCE; COMPANIES; IMPACT;

D O I：

10.1007/s11356-022-20401-z

中图分类号：

X [环境科学、安全科学];

学科分类号：

08 ; 0830 ;

摘要：

The article uses hand-collected data regarding environmental information disclosure for Chinese 30 listed banks from 2009 to 2019 to investigate the effect of environmental information disclosure on banks' financial performance. Results show that the improvement in the quality of environmental information disclosure enhances the financial performance of banks, and this effect is intertemporal. In terms of the bank heterogeneity, national banks have a more significant effect of environmental information disclosure on their financial performance compared to regional banks. Furthermore, we provide evidence that the regional green development environment moderates the relationship between environmental information disclosure and banks' financial performance. The findings of our study add impetus for commercial banks to improve their environmental information disclosure.

引用

页码：65826 / 65841

页数：16

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