IDEAS home Printed from https://ideas.repec.org/a/taf/oabmxx/v11y2024i1p2312967.html
   My bibliography  Save this article

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

Author

Listed:
  • Amrie Firmansyah
  • Nafis Dwi Kartiko

Abstract

This study examines the impact of green banking disclosure on firms’ sustainable growth. The methodology used is panel data analysis with a sample of 45 banks in Indonesia, a total of 578 observations from 2004 to 2021, listed on the Indonesia Stock Exchange. Data are taken from annual reports, financial reports, corporate sustainability reports, and government publications. The results show that GBDI has a negative effect on SGR, suggesting that green banking disclosures, although necessary, require resource allocation that could potentially reduce the firm’s growth capacity. This study also analyzed the moderating variables of firm size (FSIZE) and firm age (FAGE) to determine their effect on the relationship between GBDI and SGR. However, the results show that neither FSIZE nor FAGE significantly strengthen this relationship. However, FAGE strengthens the relationship between GBDI and SGR for state-owned banks. This study adds novelty to the research by highlighting the importance of understanding how sustainability disclosure affects firm growth, especially in green banking.

Suggested Citation

  • Amrie Firmansyah & Nafis Dwi Kartiko, 2024. "Exploring the association of green banking disclosure and corporate sustainable growth: the moderating role of firm size and firm age," Cogent Business & Management, Taylor & Francis Journals, vol. 11(1), pages 2312967-231, December.
    • Handle: RePEc:taf:oabmxx:v:11:y:2024:i:1:p:2312967
    DOI: 10.1080/23311975.2024.2312967
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/23311975.2024.2312967
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/23311975.2024.2312967?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:oabmxx:v:11:y:2024:i:1:p:2312967. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://cogentoa.tandfonline.com/OABM20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.