Balancing Ethics and Earnings: Corporate Digital Responsibility and Jordanian Banks’ Performance Mediating for Bank Size

Bashar Abu Khalaf (), Munirah Sarhan AlQahtani, Maryam Saad Al-Naimi and Mohamad Anas Ktit
Additional contact information
Bashar Abu Khalaf: Accounting & Finance Department, University of Doha for Science & Technology, Doha P.O. Box 24449, Qatar
Munirah Sarhan AlQahtani: Business School, Imam Mohammad Ibn Saud Islamic University, Riyadh 11564, Saudi Arabia
Maryam Saad Al-Naimi: Accounting & Finance Department, University of Doha for Science & Technology, Doha P.O. Box 24449, Qatar
Mohamad Anas Ktit: Accounting & Finance Department, University of Doha for Science & Technology, Doha P.O. Box 24449, Qatar

FinTech, 2025, vol. 4, issue 3, 1-25

Abstract: This study aims to explore how Corporate Digital Responsibility (CDR) influences Jordanian banks’ performance. It focuses on four CDR dimensions—“social, technological, economic, and environmental”—and examines the mediating role of firm size in these relationships. This study is the first to empirically test the mediating effect of firm size in the relationship between CDR and firm performance in the Jordanian banking sector, providing a novel perspective on how digital ethics shape organizational success. Data were collected through a structured survey from 299 bank employees in Jordan. Structural Equation Modeling (SEM) was employed to assess the direct and indirect effects of CDR dimensions on firm performance, with firm size tested as a mediating variable. All four dimensions of CDR significantly and positively affect firm performance. Additionally, firm size plays a partial mediating role in the relationship between CDR and firm performance, indicating that larger banks may better leverage digital responsibility initiatives to enhance performance. The study relies on self-reported data from a single country (Jordan), which may limit generalizability. Future studies could adopt a longitudinal design or expand to other MENA countries for comparative analysis and broader insights. The findings suggest that Jordanian banks should invest in and prioritize CDR strategies, especially in economic and technological domains, to improve their organizational outcomes and stakeholder relationships. Enhancing firm size may amplify the positive impact of CDR. The findings of this study are robust, as validated by further analysis utilizing data from a customer survey. The results derived from customer viewpoints correspond with staff data, substantiating the beneficial influence of Corporate Digital Responsibility (CDR) on banking performance and affirming the substantial mediating effect of company size.

Keywords: CDR; social; technological; economic; environmental; structural equation modeling; bank performance (search for similar items in EconPapers)
JEL-codes: C6 F3 G O3 (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.mdpi.com/2674-1032/4/3/29/pdf (application/pdf)
https://www.mdpi.com/2674-1032/4/3/29/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:gam:jfinte:v:4:y:2025:i:3:p:29-:d:1702857

Access Statistics for this article

FinTech is currently edited by Ms. Lizzy Zhou

More articles in FinTech from MDPI
Bibliographic data for series maintained by MDPI Indexing Manager ().