Moderating effects of CSR on the performance and characteristics of banks

Adel Necib and Hinda Gmati

Journal of Academic Finance, 2024, vol. 15, issue 1, 60 - 73

Abstract: Purpose: The purpose of this study is to investigate the impact of Corporate Social Responsibility (CSR) on bank performance for Tunisian banks. This research aims to identify the characteristics that impact bank performance, with a specific focus on the moderating role of CSR in this relationship.Method: This study employed a rational sampling and documentary research to collect from BVMT statistics and annual reports of Tunisian banks. Il analyzed data from 13 banks from 2018 to 2022 to assess the influence of non-performing loans, loan to deposit ratio and CSR on bank performance. We used the return on assets (ROA) as a key performance variable.Results: Our study examined the impact of CSR on bank performance. It aimed to assess how CSR enhances bank performance and investigate the interactions between non-performance loans, loan to deposit ratio. Our results provide valuable insights into the effect of CSR on bank performance, emphasizing the importance of incorporating CSR practices in the banking sector.Originality/Relevance: Our research contributes to the literature by investigating the relationship between CSR and bank performance in Tunisian banks. By analyzing specific variables such as non-performing loans, loan to deposit ratio, and bank size, it provides a unique perspective on factors impacting bank performance. Our findings are relevant for policymakers, bank executives, and stakeholders’ interests in CSR’s effect on bank performance and sustainability.

Keywords: CSR practices; bank performance; bank characteristic; Tunisian evidence; Pratiques RSE; performance bancaire; caractéristiques bancaires; Tunisie (search for similar items in EconPapers)
JEL-codes: G3 M1 N8 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:jaf:journl:v:15:y:2024:i:1:n:646

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