Bringing the environment into bank lending: implications for environmental reporting

Thompson, Paul E.; Cowton, Christopher J.

doi:10.1016/j.bar.2003.11.005

Cited by 390 publications

(259 citation statements)

References 21 publications

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“…Further, this study also adds evidence to literature on CSR disclosures in banking sector, which is currently growing. These findings are very relevant due to the impact of financial institutions on the society and the environment (Moyo and Rohan 2006;Thompson and Cowton 2004).…”

Section: Discussionmentioning

confidence: 99%

“…Traditionally, authors considered that the banking sector impacts scarcely on the society and environment (Elkington 1994) but this view is shifting. According to Moyo and Rohan (2006), the banking sector is essential for the promotion of sustainable development, since financial intermediaries are crucial for stimulating economic activity, showing consequences for the society and environment (Thompson and Cowton 2004). The banking sector has particular characteristics; thus, financial companies are usually dropped from samples of analysis (Deegan et al 2002;La Porta et al 1998).…”

Section: Introductionmentioning

confidence: 99%

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Culture, Board Composition and Corporate Social Reporting in the Banking Sector

García‐Meca

Bohorquez

Cuadrado‐Ballesteros

2018

Administrative Sciences

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This paper contributes to the debate on the corporate governance of financial institutions, by studying the effect of different board characteristics on the level of corporate social responsibility (CSR) disclosures of banks. For that, we use a sample composed by 159 banks over the period [2004][2005][2006][2007][2008][2009][2010]. We found that independent directors and gender diversity favor the disclosure CSR information in baking sector. But, these results are moderated by the national cultural system; concretely, previous positive effects of independence and diversity of banks' boards on CSR reporting are reduced in countries with a weaker cultural system, that is, individualist, masculine and vertically stratified societies, that are little indulgent and short-term oriented and show high levels of uncertainty avoidance.

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Section: Discussionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Culture, Board Composition and Corporate Social Reporting in the Banking Sector

García‐Meca

Bohorquez

Cuadrado‐Ballesteros

2018

Administrative Sciences

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“…Based on the discussion, it has shown that the organization like a banking institution usually practice the control management system that pertaining to the bureaucratic culture as banking company is more likely to expose to the risk and vulnerable conditions as compared to other industries (Thompson & Cowton, 2004). Thus, the control system of management that highlight the legitimacy of law, rules, and policy are essential for the organizations to problem-solving and making a decision.…”

Section: Job Satisfactionmentioning

confidence: 99%

Predicting Factors of Job Satisfaction through Organizational Culture: A Case of Malaysian Private Learning Institution

Jie

Yee

Wok

2017

JKMJC

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The paper attempts to explore the dimensions of organizational culture and job satisfaction among employees in one of the private learning institutions in Malaysia. The study utilized Organizational Culture Index (OCI) developed by Wallach (1983), which comprised of bureaucratic, innovative, and supportive cultures. Multistage sampling has been used to select the sample for the survey designed. Questionnaires were distributed to 118 employees, however, only 77 yielded valid responses. The data were then analyzed with the Pearson-Product Moment Correlation test and Multiple Regression tests using the enter method through the Statistical Package for the Social Sciences (SPSS) version 22.0. The findings of the study show that bureaucratic organizational culture has a positive and a moderate relationship with job satisfaction, while, innovative and supportive organizational cultures have positive and high relationships with job satisfaction. In addition, multiple regression analysis indicates that innovative and bureaucratic organizational cultures are the predictors that enhance job satisfaction among the employees in the current private learning institution. Hence, this had called upon the management of the particular learning institutions to foster on innovative and bureaucratic organizational cultures in order to enhance the employees' job satisfaction that will result in higher organization's productivity. Further study to replicate the research in various industries in Malaysia to explore more on the employees' job satisfaction is suggested. Future studies can also examine organizational culture with other variables such as leadership style, organizational commitment, and employee engagement in the Malaysian setting.

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“…This led many auditors to ignore environmental matters when planning audits for banks and financial institutions, for example. However a recent study by Thompson and Cowton (2004) suggested that banks were in fact structurally exposed to environmental risks owing to their facilitation of environmentally damaging activity by the allocation of loan capital. This, they argued, extends the environmental accountability of banks, making them potentially more, rather than less, environmentally sensitive than some other sectors are, up to now, presumed to be.…”

Section: Summary and Implications Of Research Findings For Current Prmentioning

confidence: 99%

The consideration of environmental matters in the audit of financial reports

Chiang¹

2010

Journal of Accounting &Amp; Organizational Change

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Bringing the environment into bank lending: implications for environmental reporting

Cited by 390 publications

References 21 publications

Culture, Board Composition and Corporate Social Reporting in the Banking Sector

Culture, Board Composition and Corporate Social Reporting in the Banking Sector

Predicting Factors of Job Satisfaction through Organizational Culture: A Case of Malaysian Private Learning Institution

The consideration of environmental matters in the audit of financial reports

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