The adoption and reporting of sustainability in the Egyptian banking sector : an empirical study

Abstract EN

The financial industry around the globe is passing through one of the most challenging times in its history.

The last financial crisis demonstrated that the financial industry is at the origin of the problem of instability and non-sustainable economies.

Sustainable development is one of the key issues in this century.

This research describes one of the major challenges of the future which is the sustainable development of the banking sector.

Today, sustainability has become an essential factor that the banking sector can no longer ignore.

It is the only way for banks to guarantee a place in the future.

As well, the banking sector can reinforce the sustainable development issue.

The idea of integrating sustainability concerns into the banking sector is driven by the vision of making it a part of the solution which is a stable financial system serving a sustainable development to mankind on earth.

This research presents a theoretical context for sustainability particularly in the banking sector.

Also, it presents a suggested Framework model that commercial banks should refer to achieve sustainable banking in the Egyptian banking sector.

Also, the research examines whether there is a gap in sustainability disclosure in the banking sector in Egypt.

In addition, the research examines the quality of bank‘s disclosure in each dimension of sustainability.

Moreover, the research examines the effect of listing in the Egyptian stock of exchange, foreign banks, and the characteristics of banks in terms of bank‘s size and profitability on the quality of sustainability disclosure.