sustainability ("ESG"), typically considered as intangibles, can be explained by tangible factors such as banks' fundamentals …, country ESG performance, macroeconomic factors and institutional quality. Based on panel estimation of 251 banks from 45 … influence banks' disclosure of ESG policies and practices. Nonprofitable banks disclose ESG, probably to build reputation and to …

Banks are crucial enablers of financial and economic development. They have an immense corporate social responsibility … (CSR) towards society. Bank´s CSR activities are considered increasingly vital for their own success and sustainable growth … Directive was required to be adopted by banks and other companies for financial year 2017. This study analyses the quality of …

. Besides the integration of ESG and CSR into the banks’ operations, it can serve and be utilized as risk management tools. This … disclosure quality in European banks from 2017-2019. After an overview of the EU’s path towards a sustainable financial sector …-category CSR disclosure index to “translate” and quantify disclosed CSR information in the banks’ annual filings, a positive …

fraud. The data on Chinese banks' non-performing loans has sometimes deviated from Benford's law. Up to 2012, the frequency … exceeded the expected level for large and government-owned banks during 2015-2018. …

Chinese banks likely have more non-performing loans (NPLs) than officially reported. As hidden NPLs earn no interest … income, loan quality problems may erode the gross interest income of banks. Using stochastic frontier analysis, we estimate … Chi-nese banks. Our results uncover a substantial weakening in the quality of Chinese bank loan portfo-lios in 2016. Big …

This article seeks to unpack how the generation of profit impacts social and ecological sustainability. It begins by … the profit generated today comes at the expense of people and nature, which helps explain the global sustainability crisis …