The impact of ESG on the cost efficiency of commercial banks-Evidence from Western European commercial banks

被引：0

作者：

Liang, Lien-Wen ^{[1
]}

Lin, Tsui-Jung ^{[1
]}

Chung, Meng-Yun ^{[1
]}

机构：

[1] Chinese Culture Univ, Dept Banking & Finance, Taipei, Taiwan

来源：

MANAGERIAL AND DECISION ECONOMICS | 2024年 / 45卷 / 08期

关键词：

CORPORATE SOCIAL-RESPONSIBILITY; GOVERNANCE PERFORMANCE; FINANCIAL PERFORMANCE; INFORMATION; PERSPECTIVE; CRISIS;

D O I：

10.1002/mde.4360

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This study examines the impact of Environmental (E), Social (S), and Governance (G) activities on the cost efficiency of commercial banks in Western Europe in 2010-2020. The stochastic frontier analysis (SFA) method was employed to investigate the impact of E, S, G, and bank characteristic variables on cost efficiency. The findings reveal that commercial banks can improve their cost efficiency by conducting E, S, and G activities. Banks that implemented these practices tended to have relatively better cost efficiency than those that did not. Overall, the results of this study are consistent with the stakeholder hypothesis and present the first evidence of the interplay between cost efficiency and ESG activities in the banking industry in Western Europe.

引用

页码：5811 / 5824

页数：14

共 50 条

[41] An Empirical Analysis of the Impact of Digital Finance on the Efficiency of Commercial Banks
Zuo, Lihua
Li, Hongchang
Xia, Xuanxuan
SUSTAINABILITY, 2023, 15 (05)
[42] Impact of Financial Sector Reforms on the Efficiency of Commercial Banks in Pakistan
Usman, Muhammad
Mahmood, Faiq
TENTH WUHAN INTERNATIONAL CONFERENCE ON E-BUSINESS, VOLS I AND II, 2011, : 887 - 894
[43] Does ESG performance impact value and risk-taking by commercial banks? Evidence from emerging market economies
Gangwani, Mayank
Kashiramka, Smita
BUSINESS STRATEGY AND THE ENVIRONMENT, 2024, 33 (07) : 7562 - 7589
[44] Cost efficiency of commercial banks in Ethiopia: Does financial technology matter?
Ebissa, Tarekegn Tariku
Lakew, Deresse Mersha
PLOS ONE, 2025, 20 (01):
[45] DETERMINANTS OF COMMERCIAL BANKS' PROFITABILITY: EVIDENCE FROM VIETNAM
Doan Van Dinh
ADVANCES AND APPLICATIONS IN STATISTICS, 2020, 63 (01) : 39 - 58
[46] COST EFFICIENCY OF SLOVAK COMMERCIAL BANKS UNDER THE STANDPOINT OF THE INTERMEDIATION APPROACH
Zimkova, Emilia
18TH AMSE: APPLICATIONS OF MATHEMATICS AND STATISTICS IN ECONOMICS, 2015,
[47] COST EFFICIENCY OF SLOVAK COMMERCIAL BANKS UNDER THE STANDPOINT OF THE PRODUCTION APPROACH
Zimkova, Emilia
Bod'a, Martin
9TH INTERNATIONAL DAYS OF STATISTICS AND ECONOMICS, 2015, : 1824 - 1832
[48] The impact of liquidity on profitability - evidence ofVietnamese listed commercial banks
Thinh, Tran Quoc
Thuy, Le Xuan
Tuan, Dang Anh
BANKS AND BANK SYSTEMS, 2022, 17 (01)
[49] The impact of credit securitization on bank stability: Evidence from commercial banks in China
Dai, Yuzan
Zhu, Chengke
Cui, Mingchao
2019 INTERNATIONAL CONFERENCE ON ECONOMIC MANAGEMENT AND MODEL ENGINEERING (ICEMME 2019), 2019, : 373 - 376
[50] The impact of Internet finance on commercial banks' risk taking: evidence from China
Guo, Pin
Shen, Yue
CHINA FINANCE AND ECONOMIC REVIEW, 2016, 4

← 1 2 3 4 5 →