Determinants of social and environmental sustainability disclosure: an analysis of the banking sector in the OIC countries
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.
ESG , OIC countries , Banks
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