دور ممارسة الاستدامة البيئية و الاجتماعية و الحوكمة في أداء البنوك بالمملكة العربية السعودية للفترة ٢٠١٣-٢٠٢١

Abstract EN

This study aims to examine and know the role of practices environmental, social, governances (ESG) on financial performance of Saudi banks.

the sample included 10 saudi banks over the period 2013-2021, after that linear regressions applied.

the results showed that ESG has negative’s correlation with ROA and ROE, but significantly on banking financial performance.

however, these scores enhance that Saudis banks financial statement disclosure and structures ownership as well as asymmetric information between board members and shareholders, that will reflect in the ROE profitability also, in capital market values of banks, if any shortcomings app ESG that will affect ROE reflected in market value of shares.

despite, a higher control and the allocation ownership that’s challenger and trust to app ESG protecting a minority shareholders.