Francesco Manta, Vittorio Boscia, Lavinia Conca, Michele Borgia, Pierluigi Toma
{"title":"The Impact of Bank Riskiness on the Quality of ESG Disclosure: Empirical Evidence From European Banks","authors":"Francesco Manta, Vittorio Boscia, Lavinia Conca, Michele Borgia, Pierluigi Toma","doi":"10.1002/bse.4193","DOIUrl":null,"url":null,"abstract":"<p>The present study aims to inquire into the relationship between bank risk profile and ESG disclosure score. A sample of 50 listed banks from 28 European countries was analyzed in the timespan 2012–2018. Results revealed a positive relationship between bank risk and ESG disclosure score, confirming the likelihood of predatory banks increasing their ESG disclosure to mitigate the impact of risk-taking activities and improve their reputation toward customers. Theoretical and practical implications arose from the study, suggesting that greater attention should be given to bank risk management due to the relevance of financial institutions for the stability of the system and prevent them from assuming ESG misconduct.</p>","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"34 4","pages":"4206-4226"},"PeriodicalIF":13.3000,"publicationDate":"2025-02-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/bse.4193","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Business Strategy and The Environment","FirstCategoryId":"91","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1002/bse.4193","RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS","Score":null,"Total":0}
引用次数: 0
Abstract
The present study aims to inquire into the relationship between bank risk profile and ESG disclosure score. A sample of 50 listed banks from 28 European countries was analyzed in the timespan 2012–2018. Results revealed a positive relationship between bank risk and ESG disclosure score, confirming the likelihood of predatory banks increasing their ESG disclosure to mitigate the impact of risk-taking activities and improve their reputation toward customers. Theoretical and practical implications arose from the study, suggesting that greater attention should be given to bank risk management due to the relevance of financial institutions for the stability of the system and prevent them from assuming ESG misconduct.
期刊介绍：
Business Strategy and the Environment (BSE) is a leading academic journal focused on business strategies for improving the natural environment. It publishes peer-reviewed research on various topics such as systems and standards, environmental performance, disclosure, eco-innovation, corporate environmental management tools, organizations and management, supply chains, circular economy, governance, green finance, industry sectors, and responses to climate change and other contemporary environmental issues. The journal aims to provide original contributions that enhance the understanding of sustainability in business. Its target audience includes academics, practitioners, business managers, and consultants. However, BSE does not accept papers on corporate social responsibility (CSR), as this topic is covered by its sibling journal Corporate Social Responsibility and Environmental Management. The journal is indexed in several databases and collections such as ABI/INFORM Collection, Agricultural & Environmental Science Database, BIOBASE, Emerald Management Reviews, GeoArchive, Environment Index, GEOBASE, INSPEC, Technology Collection, and Web of Science.
京公网安备 11010802042870号
京ICP备2023020795号-1
分享
求助内容：
应助结果提醒方式：
扫码关注我们
