Exploring the association of green banking disclosure and corporate sustainable growth: the moderating role of firm size and firm age
AbstractThis study examines the impact of green banking disclosure on firms’ sustainable growth. The methodology used is panel data analysis with a sample of 45 banks in Indonesia, a total of 578 observations from 2004 to 2021, listed on the Indonesia Stock Exchange. Data are taken from annual repor...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2024-12-01
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| Series: | Cogent Business & Management |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/23311975.2024.2312967 |
| _version_ | 1797304106456449024 |
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| author | Amrie Firmansyah Nafis Dwi Kartiko |
| author_facet | Amrie Firmansyah Nafis Dwi Kartiko |
| author_sort | Amrie Firmansyah |
| collection | DOAJ |
| description | AbstractThis study examines the impact of green banking disclosure on firms’ sustainable growth. The methodology used is panel data analysis with a sample of 45 banks in Indonesia, a total of 578 observations from 2004 to 2021, listed on the Indonesia Stock Exchange. Data are taken from annual reports, financial reports, corporate sustainability reports, and government publications. The results show that GBDI has a negative effect on SGR, suggesting that green banking disclosures, although necessary, require resource allocation that could potentially reduce the firm’s growth capacity. This study also analyzed the moderating variables of firm size (FSIZE) and firm age (FAGE) to determine their effect on the relationship between GBDI and SGR. However, the results show that neither FSIZE nor FAGE significantly strengthen this relationship. However, FAGE strengthens the relationship between GBDI and SGR for state-owned banks. This study adds novelty to the research by highlighting the importance of understanding how sustainability disclosure affects firm growth, especially in green banking. |
| first_indexed | 2024-03-08T00:04:39Z |
| format | Article |
| id | doaj.art-f830bcda05354de288cb89827f58486e |
| institution | Directory Open Access Journal |
| issn | 2331-1975 |
| language | English |
| last_indexed | 2024-03-08T00:04:39Z |
| publishDate | 2024-12-01 |
| publisher | Taylor & Francis Group |
| record_format | Article |
| series | Cogent Business & Management |
| spelling | doaj.art-f830bcda05354de288cb89827f58486e2024-02-17T11:52:06ZengTaylor & Francis GroupCogent Business & Management2331-19752024-12-0111110.1080/23311975.2024.2312967Exploring the association of green banking disclosure and corporate sustainable growth: the moderating role of firm size and firm ageAmrie Firmansyah0Nafis Dwi Kartiko1Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta, Jakarta, IndonesiaDirectorate General of Taxes, Ministry of Finance of the Republic of Indonesia, Jakarta, IndonesiaAbstractThis study examines the impact of green banking disclosure on firms’ sustainable growth. The methodology used is panel data analysis with a sample of 45 banks in Indonesia, a total of 578 observations from 2004 to 2021, listed on the Indonesia Stock Exchange. Data are taken from annual reports, financial reports, corporate sustainability reports, and government publications. The results show that GBDI has a negative effect on SGR, suggesting that green banking disclosures, although necessary, require resource allocation that could potentially reduce the firm’s growth capacity. This study also analyzed the moderating variables of firm size (FSIZE) and firm age (FAGE) to determine their effect on the relationship between GBDI and SGR. However, the results show that neither FSIZE nor FAGE significantly strengthen this relationship. However, FAGE strengthens the relationship between GBDI and SGR for state-owned banks. This study adds novelty to the research by highlighting the importance of understanding how sustainability disclosure affects firm growth, especially in green banking.https://www.tandfonline.com/doi/10.1080/23311975.2024.2312967Green banking disclosurecorporate sustainable growthfirm sizefirm ageG21M41 |
| spellingShingle | Amrie Firmansyah Nafis Dwi Kartiko Exploring the association of green banking disclosure and corporate sustainable growth: the moderating role of firm size and firm age Cogent Business & Management Green banking disclosure corporate sustainable growth firm size firm age G21 M41 |
| title | Exploring the association of green banking disclosure and corporate sustainable growth: the moderating role of firm size and firm age |
| title_full | Exploring the association of green banking disclosure and corporate sustainable growth: the moderating role of firm size and firm age |
| title_fullStr | Exploring the association of green banking disclosure and corporate sustainable growth: the moderating role of firm size and firm age |
| title_full_unstemmed | Exploring the association of green banking disclosure and corporate sustainable growth: the moderating role of firm size and firm age |
| title_short | Exploring the association of green banking disclosure and corporate sustainable growth: the moderating role of firm size and firm age |
| title_sort | exploring the association of green banking disclosure and corporate sustainable growth the moderating role of firm size and firm age |
| topic | Green banking disclosure corporate sustainable growth firm size firm age G21 M41 |
| url | https://www.tandfonline.com/doi/10.1080/23311975.2024.2312967 |
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