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Determinants of Green Banking Disclosures: Evidence from Mauritius

In: Green Finance and Sustainable Development Goals

Author

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  • Dineshwar Ramdhony
  • Mokshada Foolchand
  • Boopen Seetanah

Abstract

In annual reports, green banking practices and their disclosure have become prominent as they communicate how banks operate while considering the environment. This chapter investigates the factors influencing the extent of green banking disclosures (GBD) made in the annual reports of 16 banks in Mauritius from 2010 to 2019. We particularly focus on corporate governance practices, such as board size, board independence, institutional ownership, directors’ ownership, multiple directorships, and profitability. A green banking disclosure index was constructed using content analysis to measure the extent of green banking disclosure. Using random effect estimates, panel data confirm that board size, board independence, institutional ownership, and profitability positively influence green banking disclosures. However, no significant relationship was found between directors’ ownership, multiple directorships, and green banking disclosures. Our findings have implications for academics, regulators, and practitioners.

Suggested Citation

  • Dineshwar Ramdhony & Mokshada Foolchand & Boopen Seetanah, 2024. "Determinants of Green Banking Disclosures: Evidence from Mauritius," World Scientific Book Chapters, in: Sabri Boubaker & Thai-Ha Le (ed.), Green Finance and Sustainable Development Goals, chapter 5, pages 121-141, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9781800614482_0005
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    Keywords

    Green Finance; Financial Development; ESG Performance; Climate Change; Climate-Vulnerable Asian Countries; Environmental Disclosure in Financial Institutions; Environmental; Social; and Governance Issues in Corporate Valuation; Financing Renewable Energy; Gross Ecosystem Product; Green Banking Disclosures; Climate-Related Risks; Green Banking Disclosures; Development and Impact Analysis;
    All these keywords.

    JEL classification:

    • Q5 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
    • Q01 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General - - - Sustainable Development

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