Scholarlink

<p>The study aims to examine the effect of ESG disclosure on credit access and quality of banks and explore the moderating role of corporate governance influencing these relationships. This study is based on secondary data, with a sample of 30 listed banks from Bangladesh, using a content analysis technique of 120 annual reports. Individual indices for each disclosure are developed using Principal Component Analysis (PCA) based on well-established scales. Both Pooled OLS and one-step system GMM are applied to test the proposed relationships. The results indicate that increased environmental disclosure may negatively affect credit access, potentially due to lenders perceiving such transparency as financially risky. However, environmental disclosure appears to enhance credit quality once credit is obtained. Moreover, stronger corporate governance may weaken this positive relationship by enforcing stricter internal assessments, but increase lender scrutiny of non-financial disclosures. The study offers conceptually distinct credit outcomes within a single empirical framework for policymakers, bank boards, and regulators in developing economies by supporting the development of standardized ESG frameworks and aligning banking practices with SDG goals 8 and 13.</p>

错误：搜索内容不能为空，请输入英文关键词
错误：关键词超出字数限制，请精简
高级检索

Does environmental, social, and governance disclosure impact credit access and quality of banks? Moderating role of corporate governance

  • 期刊论文

  • 发表日期：

    2026年2月16日

查看全文
  • Md. Miad Uddin Fahim,
  • Zahra Zubair Huq,
  • Md. Farvez Mosharrof

摘要

The study aims to examine the effect of ESG disclosure on credit access and quality of banks and explore the moderating role of corporate governance influencing these relationships. This study is based on secondary data, with a sample of 30 listed banks from Bangladesh, using a content analysis technique of 120 annual reports. Individual indices for each disclosure are developed using Principal Component Analysis (PCA) based on well-established scales. Both Pooled OLS and one-step system GMM are applied to test the proposed relationships. The results indicate that increased environmental disclosure may negatively affect credit access, potentially due to lenders perceiving such transparency as financially risky. However, environmental disclosure appears to enhance credit quality once credit is obtained. Moreover, stronger corporate governance may weaken this positive relationship by enforcing stricter internal assessments, but increase lender scrutiny of non-financial disclosures. The study offers conceptually distinct credit outcomes within a single empirical framework for policymakers, bank boards, and regulators in developing economies by supporting the development of standardized ESG frameworks and aligning banking practices with SDG goals 8 and 13.