The effect of sustainability reporting on the corporate profitability of the south Asian large banks

Abstract

The purpose of this paper examination the sustainability reporting (SR) and corporate profitability (CP) of the south Asian large banks. This research employs the secondary data from 134 banks for the year 2019–2022. The results of this paper display that there is a positively and significantly relationship among SR and its dimensions (community and environment) with CP. The most important issues of sustainability in banks and companies do not disclose information related to the environment and society that will effect negatively on the institutions reputation. For the researchers’ best knowledge, this research creates important support in terms of SR in south Asian large banks. In addition to this study propose the sustainability improves banks and firm’s reputation and interests customers and investors involved in sustainable problems.

Keywords

• Sustainability reporting, corporate profitability, south Asian large banks