Exploring the association of green banking disclosure and corporate sustainable growth: the moderating role of firm size and firm age

References

• Akhter, I., Yasmin, S., & Faria, N. (2021). Green banking practices and its implication on financial performance of the commercial banks in Bangladesh. Journal of Business Administration, 42(1), 1–18. https://iba-du.edu/upload_images/Vol. 42_No. 1_Article_1.pdf
   Google Scholar
• Akomea-Frimpong, I., Adeabah, D., Ofosu, D., & Tenakwah, E. J. (2022). A review of studies on green finance of banks, research gaps and future directions. Journal of Sustainable Finance & Investment, 12(4), 1241–1264. https://doi.org/10.1080/20430795.2020.1870202
   Web of Science ®Google Scholar
• Altahtamouni, F., Alfayhani, A., Qazaq, A., Alkhalifah, A., Masfer, H., Almutawa, R., & Alyousef, S. (2022). Sustainable growth rate and roe analysis: An applied study on Saudi banks using the PRAT model. Economies, 10(3), 70. https://doi.org/10.3390/economies10030070
   Web of Science ®Google Scholar
• Ameer, R., & Othman, R. (2012). Sustainability practices and corporate financial performance: A study based on the top global corporations. Journal of Business Ethics, 108(1), 61–79. https://doi.org/10.1007/s10551-011-1063-y
   Web of Science ®Google Scholar
• Arora, L., Kumar, S., & Verma, P. (2018). The anatomy of sustainable growth rate of Indian manufacturing firms. Global Business Review, 19(4), 1050–1071. https://doi.org/10.1177/0972150918773002
   Web of Science ®Google Scholar
• Aslam, W., & Jawaid, S. T. (2023). Green banking adoption practices: Improving environmental, financial, and operational performance. International Journal of Ethics and Systems, 39(4), 820–840. https://doi.org/10.1108/IJOES-06-2022-0125
   Web of Science ®Google Scholar
• Bătae, O. M., Dragomir, V. D., & Feleagă, L. (2021). The relationship between environmental, social, and financial performance in the banking sector: A European study. Journal of Cleaner Production, 290, 125791. https://doi.org/10.1016/j.jclepro.2021.125791
   Web of Science ®Google Scholar
• Bose, S., Khan, H. Z., Rashid, A., & Islam, S. (2018). What drives green banking disclosure? An institutional and corporate governance perspective. Asia Pacific Journal of Management, 35(2), 501–527. https://doi.org/10.1007/s10490-017-9528-x
   Web of Science ®Google Scholar
• Bouma, J. J., Jeucken, M., & Klinkers, L. (2017). Sustainable banking: The greening of finance. Routledge.
   Google Scholar
• Buallay, A., Fadel, S. M., Alajmi, J., & Saudagaran, S. (2021). Sustainability reporting and bank performance after financial crisis: Evidence from developed and developing countries. Competitiveness Review: An International Business Journal, 31(4), 747–770. https://doi.org/10.1108/CR-04-2019-0040
   Web of Science ®Google Scholar
• Bukhari, S. A. A., Hashim, F., & Amran, A. (2019). Determinants of green banking adoption: A theoretical framework. KnE Social Sciences, 3(22), 1–14. https://doi.org/10.18502/kss.v3i22.5041
   Google Scholar
• Camilleri, M. A. (2015). Environmental, social and governance disclosures in Europe. Sustainability Accounting, Management and Policy Journal, 6(2), 224–242. https://doi.org/10.1108/SAMPJ-10-2014-0065
   Web of Science ®Google Scholar
• Campiglio, E. (2016). Beyond carbon pricing: The role of banking and monetary policy in financing the transition to a low-carbon economy. Ecological Economics, 121, 220–230. https://doi.org/10.1016/j.ecolecon.2015.03.020
   Web of Science ®Google Scholar
• Carr, J. C., Haggard, K. S., Hmieleski, K. M., & Zahra, S. A. (2010). A study of the moderating effects of firm age at internationalization on firm survival and short-term growth. Strategic Entrepreneurship Journal, 4(2), 183–192. https://doi.org/10.1002/sej.90
   Web of Science ®Google Scholar
• Chai, S., Cao, M., Li, Q., Ji, Q., & Liu, Z. (2023). Exploring the nexus between ESG disclosure and corporate sustainable growth: Moderating role of media attention. Finance Research Letters, 58, 104519. https://doi.org/10.1016/j.frl.2023.104519
   Web of Science ®Google Scholar
• Chen, J., Siddik, A. B., Zheng, G.-W., Masukujjaman, M., & Bekhzod, S. (2022). The effect of green banking practices on banks’ environmental performance and green financing: An empirical study. Energies, 15(4), 1292. https://doi.org/10.3390/en15041292
   Web of Science ®Google Scholar
• Chen, X., Liu, C., Liu, F., & Fang, M. (2021). Firm sustainable growth during the COVID-19 pandemic: The role of customer concentration. Emerging Markets Finance and Trade, 57(6), 1566–1577. https://doi.org/10.1080/1540496X.2021.1904884
   Web of Science ®Google Scholar
• Cornell, B., & Shapiro, A. C. (2021). Corporate stakeholders, corporate valuation and ESG. European Financial Management, 27(2), 196–207. https://doi.org/10.1111/eufm.12299
   Web of Science ®Google Scholar
• Corvino, A., Caputo, F., Pironti, M., Doni, F., & Bianchi Martini, S. (2019). The moderating effect of firm size on relational capital and firm performance. Journal of Intellectual Capital, 20(4), 510–532. https://doi.org/10.1108/JIC-03-2019-0044
   Web of Science ®Google Scholar
• Cosma, S., Rimo, G., & Cosma, S. (2023). Conservation finance: What are we not doing? A review and research agenda. Journal of Environmental Management, 336, 117649. https://doi.org/10.1016/j.jenvman.2023.117649
   PubMed Web of Science ®Google Scholar
• Costa-Climent, R., & Martínez-Climent, C. (2018). Sustainable profitability of ethical and conventional banking. Contemporary Economics, 12(4), 519–530. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3378576
   Web of Science ®Google Scholar
• da Costa Tavares, M., & Dias, A. P. (2018). Theoretical perspectives on sustainability reporting: A literature review. In Accounting from a cross-cultural perspective (pp. 51–70). IntechOpen. https://doi.org/10.5772/intechopen.76951
   Google Scholar
• Deegan, C. (2014). An overview of legitimacy theory as applied within the social and environmental accounting literature. In Jan Bebbington Jeffrey Unerman Brendan O’Dwyer (Ed.), Sustainability Accounting and Accountability (2nd ed., pp. 248–272). https://doi.org/10.4324/9781315848419-28
   Google Scholar
• Eccles, R. G., Serafeim, G., & Krzus, M. P. (2011). Market interest in nonfinancial information. Journal of Applied Corporate Finance, 23(4), 113–127. https://doi.org/10.1111/j.1745-6622.2011.00357.x
   Google Scholar
• Ellahi, A., Jillani, H., & Zahid, H. (2023). Customer awareness on Green banking practices. Journal of Sustainable Finance & Investment, 13(3), 1377–1393. https://doi.org/10.1080/20430795.2021.1977576
   Web of Science ®Google Scholar
• Faisal, F. (2012). Legitimising corporate sustainability reporting throughout the world. Australasian Accounting Business and Finance Journal, 6(2), 10–34. https://ro.uow.edu.au/aabfj/vol6/iss2/3/
   Google Scholar
• Freeman, R. E., Wicks, A. C., & Parmar, B. (2004). Stakeholder theory and “the corporate objective revisited”. Organization Science, 15(3), 364–369. https://doi.org/10.1287/orsc.1040.0066
   Web of Science ®Google Scholar
• Gangi, F., Meles, A., D'Angelo, E., & Daniele, L. M. (2019). Sustainable development and corporate governance in the financial system: Are environmentally friendly banks less risky? Corporate Social Responsibility and Environmental Management, 26(3), 529–547. https://doi.org/10.1002/csr.1699
   Web of Science ®Google Scholar
• Gomez-Trujillo, A. M., Velez-Ocampo, J., & Gonzalez-Perez, M. A. (2020). A literature review on the causality between sustainability and corporate reputation: What goes first? Management of Environmental Quality: An International Journal, 31(2), 406–430. https://doi.org/10.1108/MEQ-09-2019-0207
   Google Scholar
• Gunawan, J., Permatasari, P., & Sharma, U. (2022). Exploring sustainability and green banking disclosures: A study of banking sector. Environment, Development and Sustainability, 24(9), 11153–11194. https://doi.org/10.1007/s10668-021-01901-3
   Web of Science ®Google Scholar
• Harkleroad, D. (1993). Sustainable growth rate analysis: Evaluating worldwide competitors’ ability to grow profitably. Competitive Intelligence Review, 4(2-3)-, 36–45. https://doi.org/10.1002/cir.3880040209
   Google Scholar
• Hernández, J. P. S.-I., Yañez-Araque, B., & Moreno-García, J. (2020). Moderating effect of firm size on the influence of corporate social responsibility in the economic performance of micro-, small-and medium-sized enterprises. Technological Forecasting and Social Change, 151, 119774. https://doi.org/10.1016/j.techfore.2019.119774
   Web of Science ®Google Scholar
• Higgins, R. C. (1977). How much growth can a firm afford? Financial Management, 6(3), 7. https://doi.org/10.2307/3665251
   Web of Science ®Google Scholar
• Hossain, M. A., Rahman, M. M., Hossain, M. S., & Karim, M. R. (2020). The effects of green banking practices on financial performance of listed banking companies in Bangladesh. Canadian Journal of Business and Information Studies, 2(6), 120–128. https://doi.org/10.34104/cjbis.020.01200128
   Google Scholar
• Hossain, M. S., & Kalince, M. T. A. (2014). Green banking nexus banks’ performance. Swiss Journal of Research in Business and Social Science, 1(3), 1–16. https://www.researchgate.net/publication/287996659_Green_Banking_Nexus_Banks%27_Performance
   Google Scholar
• Ibe-enwo, G., Igbudu, N., Garanti, Z., & Popoola, T. (2019). Assessing the relevance of green banking practice on bank loyalty: The mediating effect of green image and bank trust. Sustainability, 11(17), 4651. https://doi.org/10.3390/su11174651
   Web of Science ®Google Scholar
• Igbudu, N., Garanti, Z., & Popoola, T. (2018). Enhancing bank loyalty through sustainable banking practices: The mediating effect of corporate image. Sustainability, 10(11), 4050. https://doi.org/10.3390/su10114050
   Web of Science ®Google Scholar
• Isnurhadi, I., Sulastri, S., Saftiana, Y., & Jie, F. (2022). Banking industry sustainable growth rate under risk: Empirical study of the banking industry in ASEAN countries. Sustainability, 15(1),564–. https://doi.org/10.3390/su15010564
   Web of Science ®Google Scholar
• Issa, J. S., Abbaszadeh, M., & Salehi, M. (2022). The impact of Islamic banking corporate governance on green banking. Administrative Sciences, 12(4), 190. https://doi.org/10.3390/admsci12040190
   Web of Science ®Google Scholar
• Jan, A., Marimuthu, M., bin Mohd, M. P., & Isa, M. (2019). The nexus of sustainability practices and financial performance: From the perspective of Islamic banking. Journal of Cleaner Production, 228, 703–717. https://doi.org/10.1016/j.jclepro.2019.04.208
   Web of Science ®Google Scholar
• Kartadjumena, E., & Rodgers, W. (2019). Executive compensation, sustainability, climate, environmental concerns, and company financial performance: Evidence from Indonesian commercial banks. Sustainability, 11(6), 1673. https://doi.org/10.3390/su11061673
   Web of Science ®Google Scholar
• Khairunnessa, F., Vazquez-Brust, D. A., & Yakovleva, N. (2021). A review of the recent developments of green banking in Bangladesh. Sustainability, 13(4), 1904. https://doi.org/10.3390/su13041904
   Web of Science ®Google Scholar
• Khamilia, N., & Nor, W. (2022). Faktor-faktor dalam meningkatkan pengungkapan green banking. Jurnal Riset Akuntansi (JUARA), 12(1), 1–23. https://doi.org/10.36733/juara.v12i1.3144
   Google Scholar
• Kopnina, H., & Blewitt, J. (2014). Sustainable business: Key issues. Routledge.
   Google Scholar
• Kumar, K., & Prakash, A. (2020). Managing sustainability in banking: Extent of sustainable banking adaptations of banking sector in India. Environment, Development and Sustainability, 22(6), 5199–5217. https://doi.org/10.1007/s10668-019-00421-5
   Web of Science ®Google Scholar
• Le, T. D., & Ngo, T. (2020). The determinants of bank profitability: A cross-country analysis. Central Bank Review, 20(2), 65–73. https://doi.org/10.1016/j.cbrev.2020.04.001
   Web of Science ®Google Scholar
• Leal-Rodríguez, A. L., Eldridge, S., Roldán, J. L., Leal-Millán, A. G., & Ortega-Gutiérrez, J. (2015). Organizational unlearning, innovation outcomes, and performance: The moderating effect of firm size. Journal of Business Research, 68(4), 803–809. https://doi.org/10.1016/j.jbusres.2014.11.032
   Web of Science ®Google Scholar
• Lee, J. W. (2020). Green finance and sustainable development goals: The case of China. The Journal of Asian Finance, Economics and Business, 7(7), 577–586. https://doi.org/10.13106/jafeb.2020.vol7.no7.577
   Web of Science ®Google Scholar
• Li, Q., Ruan, W., Shi, H., Xiang, E., & Zhang, F. (. (2022). Corporate environmental information disclosure and bank financing: Moderating effect of formal and informal institutions. Business Strategy and the Environment, 31(7), 2931–2946. https://doi.org/10.1002/bse.3055
   Web of Science ®Google Scholar
• Lian, Y., Gao, J., & Ye, T. (2022). How does green credit affect the financial performance of commercial banks?——Evidence from China. Journal of Cleaner Production, 344, 131069. https://doi.org/10.1016/j.jclepro.2022.131069
   Web of Science ®Google Scholar
• Martín, F. D., González, A. B., & Román, C. P. (2010). Legitimidad como factor clave del éxito organizativo. Investigaciones Europeas De Direccion y Economia De La Empresa, 16(3), 127–143. https://doi.org/10.1016/S1135-2523(12)60038-0
   Google Scholar
• Masud, M. A. K., Hossain, M. S., & Kim, J. D. (2018). Is green regulation effective or a failure: comparative analysis between Bangladesh Bank (BB) green guidelines and global reporting initiative guidelines. Sustainability, 10(4), 1267. https://doi.org/10.3390/su10041267
   Web of Science ®Google Scholar
• Meshack, K. M., Nyamute, W., Okiro, K., & Duncan, E. (2020). The effect of capital structure on financial performance with firm size as a moderating variable of non-financial firms listed at the Nairobi Securities Exchange. European Scientific Journal ESJ, 16(22), 104–121. https://doi.org/10.19044/esj.2020.v16n22p139
   Google Scholar
• Miroshnychenko, I., Barontini, R., & Testa, F. (2017). Green practices and financial performance: A global outlook. Journal of Cleaner Production, 147, 340–351. https://doi.org/10.1016/j.jclepro.2017.01.058
   Web of Science ®Google Scholar
• Mousa, G., & Hassan, N. T. (2015). Legitimacy theory and environmental practices: Short notes. International Journal of Business and Statistical Analysis, 2(1), 41–53. https://doi.org/10.12785/ijbsa/020104
   Google Scholar
• Mukherjee, T., & Sen, S. S. (2018). Corporate social responsibility and sustainable growth: An evidence from India. International Journal of Business Insights & Transformation, 11(2), 167–184. https://doi.org/10.1186/s40854-022-00344-7
   Google Scholar
• Muthitacharoen, A. (2020). Assessing tax burden differential between foreign multinationals and local firms: Implications for FDI tax incentives. Puey Ungphakorn Institute for Economic Research.
   Google Scholar
• Ngatno, N., & Dewi, R. S. (2019). The role of adaptive ability in firm performance: Moderating effect of firm size and age. Asian Economic and Financial Review, 9(7), 807–823. https://doi.org/10.18488/journal.aefr.2019.97.807.823
   Google Scholar
• Nizam, E., Ng, A., Dewandaru, G., Nagayev, R., & Nkoba, M. A. (2019). The impact of social and environmental sustainability on financial performance: A global analysis of the banking sector. Journal of Multinational Financial Management, 49, 35–53. https://doi.org/10.1016/j.mulfin.2019.01.002
   Web of Science ®Google Scholar
• Noor, A. A. A., Hartikasari, A. I., Fakhruddin, I., & Mudjiyanti, R. (2022). The effect of eco-efficiency on firm value with financial performance as a moderating variable. Innovation Business Management and Accounting Journal, 1(4), 117–128. https://doi.org/10.56070/ibmaj.v1i4.21
   Google Scholar
• Okumu, B. A. (2014). The relationship between green banking and financial performance of commercial banks in Kenya [University of Nairobi]. http://erepository.uonbi.ac.ke/handle/11295/75109
   Google Scholar
• Park, H., & Kim, J. D. (2020). Transition towards green banking: Role of financial regulators and financial institutions. Asian Journal of Sustainability and Social Responsibility, 5(1), 1–25. https://doi.org/10.1186/s41180-020-00034-3
   Google Scholar
• Peeters, H. (2005). Sustainable development and the role of the financial world. In The world summit on sustainable development (pp. 241–274). Springer. https://doi.org/10.1007/1-4020-3653-1_11
   Google Scholar
• Petria, N., Capraru, B., & Ihnatov, I. (2015). Determinants of banks’ profitability: Evidence from EU 27 banking systems. Procedia Economics and Finance, 20(15), 518–524. https://doi.org/10.1016/s2212-5671(15)00104-5
   Google Scholar
• Petruzzelli, A. M., Ardito, L., & Savino, T. (2018). Maturity of knowledge inputs and innovation value: The moderating effect of firm age and size. Journal of Business Research, 86, 190–201. https://doi.org/10.1016/j.jbusres.2018.02.009
   Web of Science ®Google Scholar
• Putri, P. I., Rahayu, K. N., Rahmayani, D., & Siregar, M. E. S. (2022). The effect of green banking and financial performance on banking profitability. Quality - Access to Success, 23(191), 38–44. https://doi.org/10.47750/QAS/23.191.05
   Web of Science ®Google Scholar
• Rahmayati, R., Mujiatun, S., & Sari, M. (2022). Islamic green banking at Bank Pembangunan Daerah in Indonesia. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 5(1), 74–93. https://doi.org/10.31538/iijse.v5i1.1850
   Google Scholar
• Ratnasari, T., Surwanti, A., & Pribadi, F. (2021). Implementation of green banking and financial performance on commercial banks in indonesia. International Symposia in Economic Theory and Econometrics, 323–336. https://doi.org/10.1108/S1571-038620210000028018
   Google Scholar
• Redwanuzzaman, D. M. (2021). The determinants of green banking adoption in Bangladesh: An environmental perspective. Khulna University Business Review, 15(1), 18–26. https://doi.org/10.35649/KUBR.2020.15.1.2
   Google Scholar
• Ruef, M., & Scott, W. R. (1998). A multidimensional model of organizational legitimacy: Hospital survival in changing institutional environments. Administrative Science Quarterly, 43(4), 877–904. http://www.jstor.org/stable/2393619 https://doi.org/10.2307/2393619
   Web of Science ®Google Scholar
• Sanoran, K. (2023). Corporate sustainability and sustainable growth: The role of industry sensitivity. Finance Research Letters, 53, 103596. https://doi.org/10.1016/j.frl.2022.103596
   Web of Science ®Google Scholar
• Sardianou, E., Stauropoulou, A., Evangelinos, K., & Nikolaou, I. (2021). A materiality analysis framework to assess sustainable development goals of banking sector through sustainability reports. Sustainable Production and Consumption, 27, 1775–1793. https://doi.org/10.1016/j.spc.2021.04.020
   Web of Science ®Google Scholar
• Scherer, A. G., Palazzo, G., & Seidl, D. (2012). Legitimacy strategies in a globalized world: Organizing for complex and heterogeneous environments. SSRN Electronic Journal, Elsevier BV. https://doi.org/10.2139/ssrn.1974193
   Google Scholar
• Shamil, M. M., Shaikh, J. M., Ho, P.-L., & Krishnan, A. (2014). The influence of board characteristics on sustainability reporting. Asian Review of Accounting, 22(2), 78–97. https://doi.org/10.1108/ARA-09-2013-0060
   Google Scholar
• Sharma, M., & Choubey, A. (2022). Green banking initiatives: A qualitative study on Indian banking sector. Environment, Development and Sustainability, 24(1), 293–319. https://doi.org/10.1007/s10668-021-01426-9
   PubMed Web of Science ®Google Scholar
• Siahaan, C., Silalahi, A. S., Syahyunan, S., & Sianipar, A. S. (2020). Analysis of green banking sustainability and financial performance implementation towards profitability of banking listed on the Indonesia stock exchange in 2012-2018. Journal Of Management Analytical and Solution (JoMAS), 1(1), 1–12. https://doi.org/10.32734/jomas.v1i1.5240
   Google Scholar
• Siddik, A. B., Yong, L., & Sharif, A. (2023). Do sustainable banking practices enhance the sustainability performance of banking institutions? Direct and indirect effects. International Journal of Bank Marketing, 1–20. https://doi.org/10.1108/IJBM-02-2023-0109
   Web of Science ®Google Scholar
• Singh, T., Gupta, M., & Sharma, M. (2015). Stock market liquidity and firm performance. Accounting, 1(1), 29–36. https://doi.org/10.5267/j.ac.2015.11.003
   Google Scholar
• Smith, A. D. (2010). Growth of corporate social responsibility as a sustainable business strategy in difficult financial times. International Journal of Sustainable Economy, 2(1), 59–79. https://doi.org/10.1504/IJSE.2010.029941
   Google Scholar
• Suchman, M. C. (1995). Managing legitimacy: Strategic and institutional approaches. The Academy of Management Review, 20(3), 571–610. https://doi.org/10.5465/amr.1995.9508080331
   Web of Science ®Google Scholar
• Sun, H., Rabbani, M. R., Ahmad, N., Sial, M. S., Cheng, G., Zia-Ud-Din, M., & Fu, Q. (2020). CSR, co-creation and green consumer loyalty: Are green banking initiatives important? A moderated mediation approach from an emerging economy. Sustainability, 12(24), 10688. https://doi.org/10.3390/su122410688
   Web of Science ®Google Scholar
• Sunday, O., & Godspower, A. (2022). Corporate sustainable growth in a pandemic period: The role of growth opportunities. Journal of Finance and Accounting, 10(1), 58–63. https://doi.org/10.11648/j.jfa.20221001.16
   Google Scholar
• Teng, X., Wang, Y., Wang, A., Chang, B.-G., & Wu, K.-S. (2021). Environmental, social, governance risk and corporate sustainable growth nexus: Quantile regression approach. International Journal of Environmental Research and Public Health, 18(20), 10865. https://doi.org/10.3390/ijerph182010865
   PubMed Web of Science ®Google Scholar
• Ul Ain, Q., Yuan, X., Mustansar Javaid, H., & Naeem, M. (2022). Board gender diversity and sustainable growth rate: Chinese evidence. Economic Research-Ekonomska Istraživanja, 35(1), 1364–1384. https://doi.org/10.1080/1331677X.2021.1965002
   Web of Science ®Google Scholar
• Velte, P. (2017). Does ESG performance have an impact on financial performance? Evidence from Germany. Journal of Global Responsibility, 8(2), 169–178. https://doi.org/10.1108/JGR-11-2016-0029
   Web of Science ®Google Scholar
• Walker, E. T., & McCarthy, J. D. (2010). Legitimacy, strategy, and resources in the survival of community-based organizations. Social Problems, 57(3), 315–340. https://doi.org/10.1525/sp.2010.57.3.315
   Web of Science ®Google Scholar
• Weber, O., & Feltmate, B. (2016). Sustainable banking: Managing the social and environmental impact of financial institutions. University of Toronto Press.
   Google Scholar
• Wen, X., Li, Z., Zhang, Y., & Shen, S. (2021). ESOP and corporate sustainable growth. E3S Web of Conferences, 253, 03039. https://doi.org/10.1051/e3sconf/202125303039
   Google Scholar
• Were, J. (2022). Managerial competencies and firm performance in the furniture manufacturing sector in Kenya. European Journal of Management Issues, 30(1), 25–35. https://doi.org/10.15421/192203
   Google Scholar
• Winarto, W. W. A., Nurhidayah, T., & Sukirno, S. (2021). Pengaruh green banking disclosure terhadap nilai perusahaan pada bank umum syariah di Indonesia. Velocity: Journal of Sharia Finance and Banking, 1(2), 12–22. http://e-journal.iainpekalongan.ac.id/index.php/velocity/article/view/4212 https://doi.org/10.28918/velocity.v1i2.4212
   Google Scholar
• Wong, H. S. M., Wong, R. K. H., & Leung, S. (2019). Enhancing sustainability in banking industry: Factors affecting customer loyalty. Academy Of Accounting And Financial Studies Journal, 23(3), 1–12. https://www.abacademies.org/articles/enhancing-sustainability-in-banking-industry-factors-affecting-customer-loyalty-8313.html
   Google Scholar
• Xu, H., Mei, Q., Shahzad, F., Liu, S., Long, X., & Zhang, J. (2020). Untangling the impact of green finance on the enterprise green performance: A meta-analytic approach. Sustainability, 12(21), 9085. https://doi.org/10.3390/su12219085
   Web of Science ®Google Scholar
• Yin, C., Salmador, M. P., Li, D., & Lloria, M. B. (2022). Green entrepreneurship and SME performance: The moderating effect of firm age. International Entrepreneurship and Management Journal, 18(1), 255–275. https://doi.org/10.1007/s11365-021-00757-3
   Web of Science ®Google Scholar
• Yip, A. W. H., & Bocken, N. M. P. (2018). Sustainable business model archetypes for the banking industry. Journal of Cleaner Production, 174, 150–169. https://doi.org/10.1016/j.jclepro.2017.10.190
   Web of Science ®Google Scholar
• Yoon, B., Lee, J.-H., & Cho, J.-H. (2021). The effect of ESG performance on tax avoidance—Evidence from Korea. Sustainability, 13(12), 6729. https://doi.org/10.3390/su13126729
   Web of Science ®Google Scholar
• Zhou, G., Sun, Y., Luo, S., & Liao, J. (2021). Corporate social responsibility and bank financial performance in China: The moderating role of green credit. Energy Economics, 97, 105190. https://doi.org/10.1016/j.eneco.2021.105190
   Web of Science ®Google Scholar
• Ziolo, M., Filipiak, B. Z., Bąk, I., & Cheba, K. (2019). How to design more sustainable financial systems: The roles of environmental, social, and governance factors in the decision-making process. Sustainability, 11(20), 5604. https://doi.org/10.3390/su11205604
   Web of Science ®Google Scholar