The influence of non-governmental organizations (NGOs) on the development of voluntary sustainability accounting reporting rules

Sisaye, Seleshi

doi:10.1108/jbsed-02-2021-0017

Cited by 85 publications

(60 citation statements)

References 35 publications

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“…Accordingly, the study of Höck et al ( 2020 ) investigated the effect of sustainability in environmental aspects on the costing of credit risk for European institutions, and they analyzed if the credit eligibility of an institution has a moderating impact on the relationship between the sustainability in environmental aspects and the premium of credit risk, the study found that lower credit risk premiums will be resulted by more sustainable institution if they also have a high credit eligibility. On the other side, the study of Sisaye ( 2021 ) found that the diffusion of institutions’ sustainability is worldwide, but differences exist among countries; institutions have a board of directors that is elected and/or appointed from both outside and inside the organization, while there are variations in the relative impact of board among countries; they all are in charge for institutions’ sustainability.…”

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

The impact of green lending on credit risk: evidence from UAE’s banks

Al-Qudah¹,

Hamdan

Al-Okaily

et al. 2022

Environ Sci Pollut Res

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This study investigates the impact of UAE’s Green Credit Policy on the non-performing loan. One of the main pillars in the UAE green agenda 2015–2030 is the green finance that has been growing in high acceleration in the Gulf Cooperation Council (GCC) countries and the whole world. Consequently, the main objective of this study is to investigate in the financial risks that associated with green lending and whether an increasing in green lending will decrease the non-performing loans ratio (NPLR) of UAE banks, based on the period 2015–2020 dataset of 23 UAE’s banks. To achieve this objective, we have used a regression technique that includes a two-stage least square regression analysis and random-effect regression analysis to test if the increase in green credit ratio can reduce the NPL ratio in a sample of UAE’s banks. The current study can be considered the first empirical attempt that conducted on the banking sector in UAE, to discover the variables that might have a direct impact on the NPL ratio. The results reveal that the ratio of green loans has a negative impact on the NPL ratio, as much as the return of equity, while the quality of credit, inefficiency, and the bank size have a positive impact on NPL ratio. But as was not as expected, we found that the impact of solvency ratio has a negative significant on the NPL ratio. Finally, the current study introduces a new value to the current literature about the impact of green lending policies and provides a new perspective which supports the financial sustainability in UAE.

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Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

The impact of green lending on credit risk: evidence from UAE’s banks

Al-Qudah¹,

Hamdan

Al-Okaily

et al. 2022

Environ Sci Pollut Res

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“…Civil society actors, NGOs and interest groups have been found to be key stakeholders in a range of sustainability issues, including gender diversity, and can shape firm practices in the long term (Sisaye, 2021).…”

Section: Methodsmentioning

confidence: 99%

Gendered brokerage and firm performance – An interlock analysis of the UK

Sarabi

Smith

McGregor

et al. 2021

IJPPM

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PurposeCorporate success depends partially on the quality of knowledge accessible to the executive board. One route of access to such knowledge is the appointment of directors who already hold directorships with prominent other corporate actors. Such director appointments provide interlocks to a corporate knowledge ecosystem (Haunschild and Beckman, 1998). The purpose of this paper is to examine how linkages between companies belonging to different sectors impact firm performance and to examine how linkages created by female directors, as opposed to male directors, shape performance.Design/methodology/approachThis paper investigates the interlocks created between UK FTSE 350 companies from 2010 to 2018. It draws on network analysis to map the roles that male and female directors play in linking firms with varying sector classifications. The paper provides an examination of the impact of these roles on firm performance, through a panel data regression analysis.FindingsThis paper finds that there is an increase of inter-industry brokers over the period, and that men are still dominant in both the network and creating inter-industry ties amongst companies. However, the role of women in establishing these ties appears to be changing, and women are more important when it comes to create inter-industry ties among key economic sectors.Originality/valueThis paper provides a novel approach to examine the interplay between gendered inter (and intra) sectoral linkages and firm performance. It provides an original application of the two-mode brokerage analysis framework proposed in Jasny and Lubell (2015).

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“…Both formal and informal institutions interact at different levels, producing outcomes that have significant implications for increasing "productive" entrepreneurial activity (Aparicio, Turro, and Noguera 2020;Baumol 1990;North 1990). Therefore, the institutional theory could be useful for understanding which institutional variables encourage entrepreneurial activity that contributes to economic growth in emerging economies (Bjørnskov and Foss 2013;Bruton, Ahlstrom, and Li 2010;Sisaye 2021;Veciana and Urbano 2008;Hasan and Hassan 2021).…”

Section: The Importance Of Entrepreneurship Institutions and Economic Growthmentioning

confidence: 99%

Entrepreneurship Growth in Emerging Economies: New Insights and Approaches

Hamdan

Ghura

Alareeni

et al. 2021

Journal of Sustainable Finance & Investment

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Emerging economies have a diverse range of countries regarding both geography and stage of development that have been influenced by historical, cultural, and societal change. Recently more emphasis has been placed on understanding the role of entrepreneurship in emerging economies due to changing economic conditions and the rapid rise of entrepreneurs in the global economy. This special journal issue includes a number of articles on diverse issues related to entrepreneurship in emerging economies both from the micro, meso, and macro perspectives. Based on this, we argue that it is necessary to consider the institutional context of formal and informal institutions to understand better the continued growth of entrepreneurship in emerging economies. In addition to summarizing the main contributions of those articles in this Issue, we provide new insights and approaches to explore further how entrepreneurship can contribute to sustainable economic growth in this context. This will help contribute to the literature and practice about the development of entrepreneurial activity in emerging economies.

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The influence of non-governmental organizations (NGOs) on the development of voluntary sustainability accounting reporting rules

Cited by 85 publications

References 35 publications

The impact of green lending on credit risk: evidence from UAE’s banks

The impact of green lending on credit risk: evidence from UAE’s banks

Gendered brokerage and firm performance – An interlock analysis of the UK

Entrepreneurship Growth in Emerging Economies: New Insights and Approaches

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