The influence of corporate governance on environmental, social, and government disclosure: Empirical evidence on the European Union banking industry

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This study evaluates the impact of corporate governance on environmental, social, and governance (ESG) disclosure in the banking industry. This aspect has been little investigated in the business literature and there are even fewer empirical studies on the European Union (EU) banks. The analysis methodology is based on an empirical analysis, using a dynamic generalized method of moments and quantile regression analysis, on a large sample of EU banks over the period 2014–2023. The first results highlight that some governance variables are factors that positively influence the overall levels of ESG disclosure of EU banks. The study would encourage banks to carefully define their internal corporate governance mechanisms, paying particular attention, especially to the careful selection of board members.

Keywords: Banking Management, Corporate Governance, Environmental Social Governance (ESG) Disclosure

JEL Classification: G21, G34, M14

Received: 30.04.2024
Accepted: 20.05.2024

How to cite: Capuano, P. (2024). The influence of corporate governance on environmental, social, and government disclosure: Empirical evidence on the European Union banking industry. In Ž. Stankevičiūtė, A. Kostyuk, M. Venuti, & P. Ulrich (Eds.), Corporate governance: Research and advanced practices (pp. 68–73). Virtus Interpress. https://doi.org/10.22495/cgrapp11