The tangibility of the intangibles: what drives banks' sustainability disclosure in the emerging economies?
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Enviroment, social and governance sustainability ("ESG"), typically considered as intangibles, can be explained by tangible factors such as banks' fundamentals, country ESG score, macroeconomic factors and institutional quality.
Environmental, social, and governance (ESG) , OIC countries , Islamic banking , Islamic economics
Ng, A. B. K, Dewandaru, G., Nagayev, R., Alamsyah, J. & Abdullah. (2016, November 17-28). The tangibility of the intangibles: what drives banks' sustainability disclosure in the emerging economies? [Paper presentation]. 2016 Vietnam Symposium in Banking and Finance, Hanoi, Vietnam.