Green banking disclosure and firm value: a research study at the commercial bank of Vietnam

Sa Nguyen Tran and Dao Thi Thieu Ha

Macroeconomics and Finance in Emerging Market Economies, 2025, vol. 18, issue 2, 278-300

Abstract: This study investigates the impact of green banking disclosure on the firm value of Vietnamese-listed commercial banks and examines the moderating role of non-performing loans (NPLs) from 2010 to 2023. Using panel data regression and content analysis, we employ the Circular 96/2020/TT-BTC disclosure index to measure green banking disclosure and Tobin’s Q to assess firm value. Our findings reveal that green banking disclosure generally reduces firm value. However, when accounting for NPLs, this negative relationship reverses, indicating a moderating effect. This research uniquely incorporates banks’ intrinsic value alongside Tobin’s Q to test the robustness of our results.

Date: 2025
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DOI: 10.1080/17520843.2024.2419758

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