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<p>This study examines the relationship between the quality of sustainability reporting (QSR) and financial performance (FP) in the Indian banking sector, while also evaluating the moderating role of corporate governance (CG) mechanisms. Utilizing a panel dataset comprising 224 bank-year sustainability reports, the analysis employs static panel regression, supplemented by dynamic panel regression using the Generalized Method of Moments (GMM) to address potential endogeneity concerns. The findings indicate a positive association between QSR and FP. Regarding the moderating influence of CG mechanisms, board size and female directorship exhibit significant effects, whereas the presence of independent directors has a negligible impact. These results have theoretical and practical implications, highlighting the importance of robust governance structures in enhancing the financial benefits of sustainability reporting. By offering empirical evidence from an emerging market, this study extends the existing literature, and highlights the critical role of integrating sustainability practices with corporate governance to strengthen financial performance in the banking industry.</p>

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Quality of sustainability reporting, corporate governance, and financial performance: evidence from Indian banking

  • 期刊论文

  • 发表日期：

    2025年12月11日

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  • Shubhangi Rajawat,
  • Ritika Mahajan

摘要

This study examines the relationship between the quality of sustainability reporting (QSR) and financial performance (FP) in the Indian banking sector, while also evaluating the moderating role of corporate governance (CG) mechanisms. Utilizing a panel dataset comprising 224 bank-year sustainability reports, the analysis employs static panel regression, supplemented by dynamic panel regression using the Generalized Method of Moments (GMM) to address potential endogeneity concerns. The findings indicate a positive association between QSR and FP. Regarding the moderating influence of CG mechanisms, board size and female directorship exhibit significant effects, whereas the presence of independent directors has a negligible impact. These results have theoretical and practical implications, highlighting the importance of robust governance structures in enhancing the financial benefits of sustainability reporting. By offering empirical evidence from an emerging market, this study extends the existing literature, and highlights the critical role of integrating sustainability practices with corporate governance to strengthen financial performance in the banking industry.