Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/303680 
Year of Publication: 
2022
Citation: 
[Journal:] Cogent Economics & Finance [ISSN:] 2332-2039 [Volume:] 10 [Issue:] 1 [Article No.:] 2087286 [Year:] 2022 [Pages:] 1-28
Publisher: 
Taylor & Francis, Abingdon
Abstract: 
The study aims to provide empirical evidence for a one-way relationship between corporate environmental responsibility (CER) and financial performance (FP) in the banking industry, with special consideration into the moderating role of legal regulations and ownership structures. Net interest margin (NIM), return on assets (ROA), return on equity (ROE) are selected to measure FP while the content analysis method is adopted to examine CER. The study used regression analysis with the two-step system generalised method of moments (Sys-GMM) on a sample of 29 Vietnamese commercial banks from 2012 to 2019, and the positive impacts of CER on banks' FP were identified. Analysis of these data revealed that listed banks have a higher level of information disclosure than unlisted banks, but the positive relationship between CER and FP is weaker in listed banks. Similarly, while state-owned banks have a higher degree of disclosure than privately-controlled banks, the relationship between their CER and FP is weaker. The paper also provides some recommendations and suggests future research implications.
Subjects: 
CER
CSR
commercial banking
financial performance
moderating role
JEL: 
M10
M14
M21
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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