A multi-attribute utility model for generating a sustainability index in the banking sector

Rebai, Sonia; Azaiez, Mohamed Naceur; Saïdane, Dhafer

doi:10.1016/j.jclepro.2015.10.129

Cited by 71 publications

(40 citation statements)

References 27 publications

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“…Previous research findings confirm that the social dimension needs much better integration with the economic and environmental ones. Rebai et al () developed a multi‐attribute utility bank evaluation model integrating sustainability. The study developed a global sustainability index for grading banks.…”

Section: Research Backgroundmentioning

confidence: 99%

“…The concept of TBL, developed by Elkington (), stresses the distinction between the economic and the social dimensions of sustainability, which have been absorbed by the environmental dimension of sustainability in the literature. The integration of all three dimensions/criteria (economic, social and environmental) plays a central role, but is not often addressed in the literature (Seuring and Müller, ; Rebai et al , ).…”

Section: Research Backgroundmentioning

confidence: 99%

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Sustainability in The Banking Industry: A Strategic Multi‐Criterion Analysis

2017

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The current paper aims to develop an effective and integrated MCDM model for the evaluation of the sustainability practices in the banking services, employing a multi‐stage, fuzzy MCDM model that integrates the Balanced Scorecard, fuzzy AHP and fuzzy TOPSIS. The approach aims to evaluate sustainability from the following four perspectives: financial stability, customer relationship management, internal business process and environment‐friendly management system. A real implementation dealing with the six largest commercial banks in India is discussed. The results highlights the critical aspects of the evaluation criteria and the issues in improving sustainable banking performances. Regarding the sustainability issues, it is shown that the environment‐friendly management system takes a back seat compared with the other criteria. Furthermore, the results show that there is a misunderstanding of the role that corporate social responsibility plays with respect to environmental issues. The developed evaluation model offers a valuable management tool for banks' administrators by assisting them in strategic choices in order to achieve their objective of sustainability and sustainable banking. Moreover, it offers a measuring tool with unique features that complements the emerging trend of integrated reporting considering uncertainty. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

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Section: Research Backgroundmentioning

confidence: 99%

Section: Research Backgroundmentioning

confidence: 99%

Sustainability in The Banking Industry: A Strategic Multi‐Criterion Analysis

2017

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“…Most of them are in the banking industry and are related to CSR reporting [7,21,[42][43][44]. For instance, Krasodomska [7] describes that the transition to IR is done by integrating the CSR into a company's activity and strategy.…”

Section: Description Of the Integrated Reporting Concept In General Amentioning

confidence: 99%

“…In recent years, researchers reached the conclusion that companies need to know how to measure sustainability performance (e.g., [58][59][60][61]). In this context, Rebai et al [44] develop "a performance evaluation model for banking while integrating sustainability". The model includes a "banking sustainability performance index".…”

Section: Description Of the Integrated Reporting Concept In General Amentioning

confidence: 99%

The Compliance of the Integrated Reports Issued by European Financial Companies with the International Integrated Reporting Framework

Ioana

Dumitru

2017

Sustainability

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Integrated reporting (IR) is an emerging practice increasingly capturing the attention of companies. The purpose of this paper is to analyze how the integrated reports issued by companies from the financial sector in Europe are following the guidance of the International Integrated Reporting Framework (IIRF). To achieve this objective, we analyzed the way in which the integrated reports of eight companies are following the guidance provided by the IIRF. As a result, we noticed that the annual report of Generali scored the highest compliance level with the guidance of the IIRF, but each one of the companies stood out with respect to at least one of the guiding principles or fundamental concepts mentioned in the IIRF. Although the companies included in the sample are in different stages of IR adoption, our results contribute to understanding the practice of IR. The conclusions support the use of a tool to measure the compliance of an integrated report to the existing requirements in the context of an industry linked to many other domains.

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“…for Chinese banks,Rebai, Azaiez, and Saidane (2016) for French banks andNobanee and Ellili (2016) for banks listed on Dubai and Abu Dhabi stock exchanges Carnevala and Mazzuca (2014). show the existence of a relationship between stock price and sustainability reporting of 176 European listed banks between the years 2002 and 2011.…”

mentioning

confidence: 96%

The value relevance of banking sector multidimensional corporate sustainability performance

Aras

Tezcan

Furtuna

2018

Corp Soc Responsibility Env

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The purpose of this paper is to evaluate Turkish banks' multidimensional corporate sustainability performance and whether banks' sustainability efforts are value related. Both qualitative and quantitative data analysis, namely content analysis, entropy based and TOPSIS techniques, have been utilized in order to measure the sustainability performance. The Spearman rank correlation coefficient has been employed to investigate the nexus between overall sustainability performance scores of the banks and market value during the years 2013 and 2015. The results of this study are insignificant in the ongoing debate on whether Turkish banks' sustainability efforts are value related. However, a significant and positive relationship has been found between the financial sustainability performance and the market value in the long run. Additionally, a multidimensional corporate sustainability model that has the five dimensions of economic, environmental, social, governance and financial disclosures has been proposed. This paper is among the first to explore the nexus between sustainability performance and market value in Turkey.

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A multi-attribute utility model for generating a sustainability index in the banking sector

Cited by 71 publications

References 27 publications

Sustainability in The Banking Industry: A Strategic Multi‐Criterion Analysis

Sustainability in The Banking Industry: A Strategic Multi‐Criterion Analysis

The Compliance of the Integrated Reports Issued by European Financial Companies with the International Integrated Reporting Framework

The value relevance of banking sector multidimensional corporate sustainability performance

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