The effects of ESG on bank risk and perforamnce and the moderating role of ESG disclosure
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2023-07-13
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en
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In this paper, the impact of environmental, social, and governance (ESG) scores on bank risk and performance and the potential moderating effect of ESG disclosure are examined. Using a sample of 696 banks, I find that there is no evidence of a relationship between ESG scores and bank risk and the association between ESG and bank risk does not depend on ESG disclosure. Furthermore, evidence suggests a nonlinear relationship between ESG and bank performance, rather than a linear relationship and ESG disclosure moderates the linear relationship between ESG and bank performance, but not the quadratic relationship.
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Faculteit der Managementwetenschappen