{"id":"https://openalex.org/W3122452047","doi":"https://doi.org/10.1109/dasa51403.2020.9317210","title":"Environmental, Social, and Governance (ESG) disclosure and firm performance: Evidence from GCC Banking sector","display_name":"Environmental, Social, and Governance (ESG) disclosure and firm performance: Evidence from GCC Banking sector","publication_year":2020,"publication_date":"2020-11-08","ids":{"openalex":"https://openalex.org/W3122452047","doi":"https://doi.org/10.1109/dasa51403.2020.9317210","mag":"3122452047"},"language":"en","primary_location":{"id":"doi:10.1109/dasa51403.2020.9317210","doi":"https://doi.org/10.1109/dasa51403.2020.9317210","is_oa":false,"landing_page_url":"https://doi.org/10.1109/dasa51403.2020.9317210","pdf_url":null,"source":{"id":"https://openalex.org/S4363607821","display_name":"International Conference on Decision Aid Sciences and Applications (DASA)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"conference"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2020 International Conference on Decision Aid Sciences and Application (DASA)","raw_type":"proceedings-article"},"volume":null,"type":"conference-paper","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5035565472","display_name":"Abdulla Al-Jalahma","orcid":"https://orcid.org/0000-0003-1864-2514","observed_orcids":["https://orcid.org/0000-0003-1864-2514"]},"institutions":[{"id":"https://openalex.org/I106663880","display_name":"University of Bahrain","ror":"https://ror.org/0317ekv86","country_code":"BH","type":"education","lineage":["https://openalex.org/I106663880"]}],"countries":["BH"],"is_corresponding":false,"raw_author_name":"Abdulla Al-Jalahma","raw_affiliation_strings":["University of Bahrain, Sakhir, Bahrain"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Bahrain, Sakhir, Bahrain","institution_ids":["https://openalex.org/I106663880"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5040597086","display_name":"Hessa Al-Fadhel","orcid":"https://orcid.org/0000-0001-7912-1937","observed_orcids":["https://orcid.org/0000-0001-7912-1937"]},"institutions":[{"id":"https://openalex.org/I106663880","display_name":"University of Bahrain","ror":"https://ror.org/0317ekv86","country_code":"BH","type":"education","lineage":["https://openalex.org/I106663880"]}],"countries":["BH"],"is_corresponding":false,"raw_author_name":"Hessa Al-Fadhel","raw_affiliation_strings":["University of Bahrain, Sakhir, Bahrain"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Bahrain, Sakhir, Bahrain","institution_ids":["https://openalex.org/I106663880"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5044060728","display_name":"Mesfer Al-Muhanadi","orcid":"https://orcid.org/0000-0003-2966-4372","observed_orcids":["https://orcid.org/0000-0003-2966-4372"]},"institutions":[{"id":"https://openalex.org/I106663880","display_name":"University of Bahrain","ror":"https://ror.org/0317ekv86","country_code":"BH","type":"education","lineage":["https://openalex.org/I106663880"]}],"countries":["BH"],"is_corresponding":false,"raw_author_name":"Mesfer Al-Muhanadi","raw_affiliation_strings":["University of Bahrain, Sakhir, Bahrain"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Bahrain, Sakhir, Bahrain","institution_ids":["https://openalex.org/I106663880"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5068439571","display_name":"Najeeba Al-Zaimoor","orcid":"https://orcid.org/0000-0002-5839-0887","observed_orcids":["https://orcid.org/0000-0002-5839-0887"]},"institutions":[{"id":"https://openalex.org/I106663880","display_name":"University of Bahrain","ror":"https://ror.org/0317ekv86","country_code":"BH","type":"education","lineage":["https://openalex.org/I106663880"]}],"countries":["BH"],"is_corresponding":false,"raw_author_name":"Najeeba Al-Zaimoor","raw_affiliation_strings":["University of Bahrain, Sakhir, Bahrain"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Bahrain, Sakhir, Bahrain","institution_ids":["https://openalex.org/I106663880"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I106663880"],"apc_list":null,"apc_paid":null,"fwci":8.6189,"has_fulltext":false,"cited_by_count":41,"citation_normalized_percentile":{"value":0.98118944,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":96,"max":99},"biblio":{"volume":null,"issue":null,"first_page":"54","last_page":"58"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13146","display_name":"Sustainable Finance and Green Bonds","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/esg-disclosure","display_name":"ESG disclosure","score":0.9990000128746033},{"id":"https://openalex.org/keywords/sustainability-reporting","display_name":"sustainability reporting","score":0.8529999852180481},{"id":"https://openalex.org/keywords/bank-performance","display_name":"bank performance","score":0.9580000042915344},{"id":"https://openalex.org/keywords/return-on-equity","display_name":"return on equity","score":0.8849999904632568},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":1.0},{"id":"https://openalex.org/keywords/corporate-transparency","display_name":"corporate transparency","score":0.6159999966621399},{"id":"https://openalex.org/keywords/listed-banks","display_name":"listed banks","score":0.6710000038146973}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.786876916885376},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.7852709293365479},{"id":"https://openalex.org/C185669311","wikidata":"https://www.wikidata.org/wiki/Q1163221","display_name":"Return on assets","level":3,"score":0.763168454170227},{"id":"https://openalex.org/C155530773","wikidata":"https://www.wikidata.org/wiki/Q591174","display_name":"Return on equity","level":3,"score":0.7247892618179321},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.6872539520263672},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6480138301849365},{"id":"https://openalex.org/C2780473208","wikidata":"https://www.wikidata.org/wiki/Q1668727","display_name":"Sustainability reporting","level":3,"score":0.5589700937271118},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.552654504776001},{"id":"https://openalex.org/C199728807","wikidata":"https://www.wikidata.org/wiki/Q2578557","display_name":"Equity (law)","level":2,"score":0.48070698976516724},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.4648882746696472},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.45457005500793457},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2918475270271301},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.11809274554252625},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.06972455978393555},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1109/dasa51403.2020.9317210","doi":"https://doi.org/10.1109/dasa51403.2020.9317210","is_oa":false,"landing_page_url":"https://doi.org/10.1109/dasa51403.2020.9317210","pdf_url":null,"source":{"id":"https://openalex.org/S4363607821","display_name":"International Conference on Decision Aid Sciences and Applications (DASA)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"conference"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2020 International Conference on Decision Aid Sciences and Application (DASA)","raw_type":"proceedings-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":16,"referenced_works":["https://openalex.org/W435439981","https://openalex.org/W1894910241","https://openalex.org/W1979623870","https://openalex.org/W1998112162","https://openalex.org/W2048220963","https://openalex.org/W2069326237","https://openalex.org/W2084812861","https://openalex.org/W2557716251","https://openalex.org/W2757740984","https://openalex.org/W2807472376","https://openalex.org/W2883637167","https://openalex.org/W2907861623","https://openalex.org/W2925322046","https://openalex.org/W2944847255","https://openalex.org/W3000482579","https://openalex.org/W3013661454"],"related_works":["https://openalex.org/W2807472376","https://openalex.org/W4389282797","https://openalex.org/W4391932410","https://openalex.org/W7071002289","https://openalex.org/W7136390944","https://openalex.org/W4226184213","https://openalex.org/W3013661454","https://openalex.org/W4366598932","https://openalex.org/W7171323159","https://openalex.org/W4214909725"],"abstract_inverted_index":{"Sustainability":[0],"reporting":[1,89],"allows":[2],"companies":[3],"to":[4,15,40,76],"reflect":[5],"their":[6],"impact":[7,43,86],"on":[8,47,68,73,93],"a":[9],"range":[10],"of":[11,19,34,44,87],"sustainability":[12,35,88],"issues":[13],"and":[14,27,71],"raise":[16],"the":[17,31,42,48,61,85],"level":[18],"transparency":[20],"required":[21],"by":[22],"all":[23],"stakeholders.":[24],"Environmental,":[25],"Social,":[26],"Governance":[28],"(ESG)":[29],"are":[30],"main":[32],"components":[33],"reporting.":[36],"This":[37,51,64],"study":[38,52,65],"aims":[39],"examine":[41],"ESG":[45],"disclosure":[46],"banks'":[49,78,94],"performance.":[50,79,95],"investigates":[53],"26":[54],"listed":[55],"Banks":[56],"in":[57],"GCC":[58],"countries":[59],"for":[60],"period":[62],"2016-2019.":[63],"uses":[66],"return":[67,72],"equity":[69],"(ROE)":[70],"assets":[74],"(ROA)":[75],"measure":[77],"The":[80],"empirical":[81],"results":[82],"show":[83],"that":[84],"is":[90],"significantly":[91],"negative":[92]},"counts_by_year":[{"year":2026,"cited_by_count":11},{"year":2025,"cited_by_count":10},{"year":2024,"cited_by_count":8},{"year":2023,"cited_by_count":8},{"year":2022,"cited_by_count":4}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2021-02-01T00:00:00"}
