The question of whether it pays to be green has been addressed by many studies, but despite the growing number of works, the debate about the relationship between environmental performance, environmental disclosure, and banks' performance is still unresolved, and mixed results have been found....

The topic of efficiency and efficacy in the public sector has, in the last few years, placed itself at the centre of political and doctrinal debate. All sectors of public intervention have shown a growing interest in monitoring performances with the intent to get better margins of functionality....

In 2006 China implemented the green credit policy that demands from banks to integrate sustainability considerations into their lending and investment processes. The goals of the policy are to incentivize the financial sector to finance the transformation into a greener economy and to create...

Purpose – This paper analyses the connection between the sustainability performance of Chinese banks and their financial indicators to explore whether sustainability regulations can be implemented without decreasing the financial performance of the banking sector.Design/methodology/approach...

This study examines the relationship between environmental, social, and corporate governance (ESG) and firm performance, with a focus on the impact of Buddhism. Our findings suggest the following: (1) The local Buddhism environment weakens the positive relationship between ESG and firm...