Determinants of Green Banking Disclosures: Evidence from Mauritius

Dineshwar Ramdhony, Mokshada Foolchand and Boopen Seetanah

Chapter 5 in Green Finance and Sustainable Development Goals, 2024, pp 121-141 from World Scientific Publishing Co. Pte. Ltd.

Abstract: In annual reports, green banking practices and their disclosure have become prominent as they communicate how banks operate while considering the environment. This chapter investigates the factors influencing the extent of green banking disclosures (GBD) made in the annual reports of 16 banks in Mauritius from 2010 to 2019. We particularly focus on corporate governance practices, such as board size, board independence, institutional ownership, directors’ ownership, multiple directorships, and profitability. A green banking disclosure index was constructed using content analysis to measure the extent of green banking disclosure. Using random effect estimates, panel data confirm that board size, board independence, institutional ownership, and profitability positively influence green banking disclosures. However, no significant relationship was found between directors’ ownership, multiple directorships, and green banking disclosures. Our findings have implications for academics, regulators, and practitioners.

Keywords: Green Finance; Financial Development; ESG Performance; Climate Change; Climate-Vulnerable Asian Countries; Environmental Disclosure in Financial Institutions; Environmental; Social; and Governance Issues in Corporate Valuation; Financing Renewable Energy; Gross Ecosystem Product; Green Banking Disclosures; Climate-Related Risks; Green Banking Disclosures; Development and Impact Analysis (search for similar items in EconPapers)
JEL-codes: Q01 Q5 Q56 (search for similar items in EconPapers)
Date: 2024
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