| SMART JOURNAL OF BUSINESS MANAGEMENT STUDIES |
VOL. 21 |
NO. 1 |
PAPER 7 |
DOI: 10.34293/2321-2012.2025.0001.7 |
ROLE OF ENVIRONMENTAL DISCLOSURES IN BANKING PERFORMANCE – STUDY OF LISTED COMMERCIAL BANKS OF SAUDI ARABIA
|
| |
| Saqib Muneer* |
| * Associate Professor, Department of Economics and Finance, University of Ha’il, Saudi Arabia |
| |
| This research proposes to explain applied approaches existing techniques and challenges as well as proposed future agenda for development in banking performance, with respect to environmental disclosures. This study examined the connection between the performance of Saudi Arabia’s publicly traded commercial banks and the disclosure of environmental assessments. The methodology of this research consisted of a semi quantitative analysis. The content analysis was used to collect information from annual reports of 10 listed commercial banks of Saudi Arabia, on Tadawul stock exchange, from 2013 to 2021. The developed index was regressed with banking performance, to check the impact of environmental disclosures on banking performance, by using Generalized Least Squares (GLS), with random-eûect (RE) and ûxed-eûect (FE) estimators. Further, disclosure of environmental information increased dramatically from 39.23% to 71.29% between 2013 and 2021. The government and policymakers monitored environmental contribution and disclosure by the banking sector, for sustainable environment and banking performance.. |
| |