Sustainability performance efficiency in the banking sector

References

• Albu, N., Albu, C. N., Apostol, O., & Cho, C. H. (2021). The past is never dead: The role of imprints in shaping social and environmental reporting in a post-communist context. Accounting, Auditing & Accountability Journal, 34(5), 1109–1136. https://doi.org/10.1108/AAAJ-08-2019-4131
   Web of Science ®Google Scholar
• Arsov, S., & Bucevska, V. (2017). Determinants of transparency and disclosure–evidence from post-transition economies. Economic Research-Ekonomska Istraživanja, 30(1), 745–760. https://doi.org/10.1080/1331677X.2017.1314818
   Web of Science ®Google Scholar
• Beattie, V., McInnes, B., & Fearnley, S. (2004). A methodology for analysing and evaluating narratives in annual reports: A comprehensive descriptive profile and metrics for disclosure quality attributes. Accounting Forum, 28(3), 205–236. https://doi.org/10.1016/j.accfor.2004.07.001
   Google Scholar
• Belu, C. (2009). Ranking corporations based on sustainable and socially responsible practices. A data envelopment analysis (DEA) approach. Sustainable Development, 17(4), 257–268. https://doi.org/10.1002/sd.390
   Web of Science ®Google Scholar
• Bernow, S., Godsall, J., Klempner, B., & Merten, C. (2019). More than values: The value-based sustainability reporting that investors want. McKinsey and Company.
   Google Scholar
• Bhatia, A., & Tuli, S. (2018). Sustainability reporting: An empirical evaluation of emerging and developed economies. Journal of Global Responsibility, 9(2), 207–234. https://doi.org/10.1108/JGR-01-2018-0003
   Web of Science ®Google Scholar
• Bourne, M., Franco-Santos, M., Micheli, P., & Pavlov, A. (2018). Performance measurement and management: A system of systems perspective. International Journal of Production Research, 56(8), 2788–2799. https://doi.org/10.1080/00207543.2017.1404159
   Web of Science ®Google Scholar
• Buallay, A., Fadel, S. M., Alajmi, J., & Saudagaran, S. (2021). Sustainability reporting and bank performance after financial crisis – Evidence from developed and developing countries. Competitiveness Review: An International Business Journal, 31(4), 747–770. https://doi.org/10.1108/CR-04-2019-0040
   Web of Science ®Google Scholar
• Cappelli, P., & Tavis, A. (2016). The performance management revolution. Harvard Business Review, 10, 58–67.
   Google Scholar
• Chang, D. S., Kuo, L. C. R., & Chen, Y. T. (2013). Industrial changes in corporate sustainability performance–an empirical overview using data envelopment analysis. Journal of Cleaner Production, 56, 147–155. https://doi.org/10.1016/j.jclepro.2011.09.015
   Web of Science ®Google Scholar
• Charnes, A., & Cooper, W. W. (1962). Programming with linear fractional functionals. Naval Research Logistics Quarterly, 9(3-4), 181–186. https://doi.org/10.1002/nav.3800090303
   Google Scholar
• Charnes, A., Cooper, W. W., & Rhodes, E. L. (1978). Measuring the efficiency of decision making units. European Journal of Operational Research, 2(6), 429–444. https://doi.org/10.1016/0377-2217(78)90138-8
   Web of Science ®Google Scholar
• Chen, C. M., & Delmas, M. (2011). Measuring corporate social performance: An efficiency perspective. Production and Operations Management, 20(6), 789–804. https://doi.org/10.1111/j.1937-5956.2010.01202.x
   Web of Science ®Google Scholar
• Chen, H., & Zhang, H. (2009). Two-way communication strategy on CSR information in China. Social Responsibility Journal, 5(4), 440–449.
   Google Scholar
• Cook, W. D., & Seiford, L. M. (2009). Data envelopment analysis (DEA)–Thirty years on. European Journal of Operational Research, 192(1), 1–17. https://doi.org/10.1016/j.ejor.2008.01.032
   Web of Science ®Google Scholar
• Dai, Y., Abdul-Samad, Z., Chupradit, S., Nassani, A. A., Haffar, M., & Michel, M. (2022). Influence of CSR and leadership style on sustainable performance: Moderating impact of sustainable entrepreneurship and mediating role of organizational commitment. Economic Research-Ekonomska Istraživanja, 35(1), 3917–3939. https://doi.org/10.1080/1331677X.2021.2007151
   Web of Science ®Google Scholar
• Dumitru, M., Dyduch, J., Gușe, R. G., & Krasodomska, J. (2017). Corporate reporting practices in Poland and Romania–an ex-ante study to the new non-financial reporting European directive. Accounting in Europe, 14(3), 279–304. https://doi.org/10.1080/17449480.2017.1378427
   Web of Science ®Google Scholar
• Eslami, Y., Dassisti, M., Lezoche, M., & Panetto, H. (2019). A survey on sustainability in manufacturing organisations: Dimensions and future insights. International Journal of Production Research, 57(15-16), 5194–5214. https://doi.org/10.1080/00207543.2018.1544723
   Web of Science ®Google Scholar
• European Union. (2014). Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups. Retrieved from https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32014L0095.
   Google Scholar
• Fijałkowska, J., & Zyznarska-Dworczak, B. (2017). Społeczna odpowiedzialność biznesu a tworzenie wartości banków [Corporate social responsibility and the value creation of banks]. Zarządzanie i Finanse, 15(2), 107–119.
   Google Scholar
• Fijałkowska, J., & Zyznarska-Dworczak, B. (2018). Sustainability reporting of Polish banks–A step towards greater accountability. Entrepreneurship and Management, 19(1), 47–61.
   Google Scholar
• Fijałkowska, J., Zyznarska-Dworczak, B., & Garsztka, P. (2017). The relation between the CSR and the accounting information system data in Central and Eastern European (CEE) countries–the evidence of the Polish financial institutions. Journal of Accounting and Management Information Systems, 16(4), 490–521. https://doi.org/10.24818/jamis.2017.04004
   Google Scholar
• Fijałkowska, J., Zyznarska-Dworczak, B., & Garsztka, P. (2018). Corporate social-environmental performance versus financial performance of banks in Central and Eastern European countries. Sustainability, 10(3), 772. https://doi.org/10.3390/su10030772
   Web of Science ®Google Scholar
• Frecea, G. L. (2017). CSR reporting in banks - the Romanian evidence. Management Intercultural, 18(35), 53–59.
   Google Scholar
• Gregory, R. W., Beck, R., & Keil, M. (2013). Control balancing in information systems development offshoring projects. MIS Quarterly, 37(4), 1211–1232. https://doi.org/10.25300/MISQ/2013/37.4.10
   Web of Science ®Google Scholar
• Gupta, H., Kumar, A., & Wasan, P. (2021). Industry 4.0, cleaner production and circular economy: An integrative framework for evaluating ethical and sustainable business performance of manufacturing organizations. Journal of Cleaner Production, 295, 126253. https://doi.org/10.1016/j.jclepro.2021.126253
   Web of Science ®Google Scholar
• Handford, R. (2010). Global Trends in sustainability performance management. Retrieved from https://www.environmentalleader.com/wp-content/uploads/2011/05/Global-trends-in-sustainability-performance-management.pdf.
   Google Scholar
• Halkos, G. E., Tzeremes, N. G., & Kourtzidis, S. A. (2016). Measuring sustainability efficiency using a two‐stage data envelopment analysis approach. Journal of Industrial Ecology, 20(5), 1159–1175. https://doi.org/10.1111/jiec.12335
   Web of Science ®Google Scholar
• Hellstrand, S. (2017). The challenges of measuring sustainability performance. In E. Dahlquist & S. Hellstrand (Eds.), Natural resources available today and in the future (pp. 57–71). Springer.
   Google Scholar
• Herremans, I. M., Nazari, J. A., & Mahmoudian, F. (2016). Stakeholder relationships, engagement, and sustainability reporting. Journal of Business Ethics, 138(3), 417–435. https://doi.org/10.1007/s10551-015-2634-0
   Web of Science ®Google Scholar
• Huang, A., & Badurdeen, F. (2017). Sustainable manufacturing performance evaluation: Integrating product and process metrics for systems level assessment. Procedia Manufacturing, 8, 563–570. https://doi.org/10.1016/j.promfg.2017.02.072
   Google Scholar
• International Organization for Standardization. (2018). ISO 26000 Guidance on social responsibility. Retrieved from https://www.iso.org/files/live/sites/isoorg/files/store/en/PUB100258.pdf.
   Google Scholar
• Jeucken, M. (2010). Sustainable finance and banking: The financial sector and the future of the planet. Routledge.
   Google Scholar
• Li, H., Chen, C., Cook, W. D., Zhang, J., & Zhu, J. (2018). Two-stage network DEA: Who is the leader? Omega, 74, 15–19.
   Web of Science ®Google Scholar
• Liebetruth, T. (2017). Sustainability in performance measurement and management systems for supply chains. Procedia Engineering, 192, 539–544. https://doi.org/10.1016/j.proeng.2017.06.093
   Google Scholar
• Marcelino, S., González-Jaen, L. F., & Pérez-Ezcurdia, A. (2015). Using project management as a way to sustainability. From a comprehensive review to a framework definition. Journal of Cleaner Production, 99, 1–16. https://doi.org/10.1016/j.jclepro.2015.03.020
   Web of Science ®Google Scholar
• Mardani, A., Zavadskas, E. K., Streimikiene, D., Jusoh, A., & Khoshnoudi, M. (2017). A comprehensive review of data envelopment analysis (DEA) approach in energy efficiency. Renewable and Sustainable Energy Reviews, 70, 1298–1322. https://doi.org/10.1016/j.rser.2016.12.030
   Web of Science ®Google Scholar
• Mura, M., Longo, M., Micheli, P., & Bolzani, D. (2018). The evolution of sustainability measurement research. International Journal of Management Reviews, 20(3), 661–695. https://doi.org/10.1111/ijmr.12179
   Web of Science ®Google Scholar
• Murray, A., Sinclair, D., Power, D., & Gray, R. (2006). Do financial markets care about social and environmental disclosure? Further evidence and exploration from the UK. Accounting, Auditing & Accountability Journal, 19(2), 228–255. https://doi.org/10.1108/09513570610656105
   Google Scholar
• Olsthoorn, X., Tyteca, D., Wehrmeyer, W., & Wagner, M. (2001). Environmental indicators for business: A review of the literature and standardisation methods. Journal of Cleaner Production, 9(5), 453–463. https://doi.org/10.1016/S0959-6526(01)00005-1
   Google Scholar
• Palmer, T. B., & Flanagan, D. J. (2016). The sustainable company: Looking at goals for people, planet and profits. Journal of Business Strategy, 37(6), 28–38. https://doi.org/10.1108/JBS-09-2015-0095
   Google Scholar
• Peršić, M., & Lahorka, H. (2018). Exploring the quality of social information disclosed in non-financial reports of Croatian companies. Economic Research-Ekonomska Istraživanja, 31(1), 2024–2043. https://doi.org/10.1080/1331677X.2018.1480968
   Web of Science ®Google Scholar
• Piatti, D., & Cincinelli, P. (2015). Measuring social efficiency: The case of Italian mutual banks. Academy of Accounting and Financial Studies Journal, 19(2), 205.
   Google Scholar
• Phillis, Y. A., Grigoroudis, E., & Kouikoglou, V. S. (2011). Sustainability ranking and improvement of countries. Ecological Economics, 70(3), 542–553. https://doi.org/10.1016/j.ecolecon.2010.09.037
   Web of Science ®Google Scholar
• Phillis, Y. A., Kouikoglou, V. S., & Manousiouthakis, V. (2010). A review of sustainability assessment models as system of systems. IEEE Systems Journal, 4(1), 15–25. https://doi.org/10.1109/JSYST.2009.2039734
   Web of Science ®Google Scholar
• Rasul, G. (2016). Managing the food, water, and energy nexus for achieving the Sustainable Development Goals in South Asia. Environmental Development, 18, 14–25. https://doi.org/10.1016/j.envdev.2015.12.001
   Web of Science ®Google Scholar
• Rogošić, A. (2014). Corporate social responsibility reporting of the banks in Bosnia and Herzegovina, Croatia and Montenegro. Theoretical, Applied Economics, 21(9), 71–82.
   Google Scholar
• Scholtens, B. (2009). Corporate social responsibility in the international banking industry. Journal of Business Ethics, 86(2), 159–175.
   Web of Science ®Google Scholar
• Searcy, C. (2011). Updating corporate sustainability performance measurement systems. Measuring Business Excellence, 15(2), 44–56. https://doi.org/10.1108/13683041111131619
   Google Scholar
• Searcy, C. (2012). Corporate sustainability performance measurement systems: A review and research agenda. Journal of Business Ethics, 107(3), 239–253. https://doi.org/10.1007/s10551-011-1038-z
   Web of Science ®Google Scholar
• Schulte, J., & Knuts, S. (2022). Sustainability impact and effects analysis-A risk management tool for sustainable product development. Sustainable Production and Consumption, 30, 737–751. https://doi.org/10.1016/j.spc.2022.01.004
   Web of Science ®Google Scholar
• Silva, S., Nuzum, A. K., & Schaltegger, S. (2019). Stakeholder expectations on sustainability performance measurement and assessment. A systematic literature review. Journal of Cleaner Production, 217, 204–215. https://doi.org/10.1016/j.jclepro.2019.01.203
   Web of Science ®Google Scholar
• Stanitsas, M., Kirytopoulos, K., & Leopoulos, V. (2021). Integrating sustainability indicators into project management: The case of construction industry. Journal of Cleaner Production, 279, 123774. https://doi.org/10.1016/j.jclepro.2020.123774
   Web of Science ®Google Scholar
• Tamas-Szora, A., & Socol, A. (2015). Exploring corporate social responsibility in foreign bank branches from Romania: An empirical analysis of public disclosure of financial statements and banking audit reports. Finance: Challenges of the Future, 17, 38–44.
   Google Scholar
• Taniguchi, A., & Onosato, M. (2018). Effect of continuous improvement on the reporting quality of project management information system for project management success. International Journal of Information Technology and Computer Science, 10(1), 1–15. https://doi.org/10.5815/ijitcs.2018.01.01
   Google Scholar
• Toljaga-Nikolić, D., Todorović, M., Dobrota, M., Obradović, T., & Obradović, V. (2020). Project management and sustainability: Playing trick or treat with the planet. Sustainability, 12(20), 8619. https://doi.org/10.3390/su12208619
   Web of Science ®Google Scholar
• Van Passel, S., Nevens, F., Mathijs, E., & Van Huylenbroeck, G. (2007). Measuring farm sustainability and explaining differences in sustainable efficiency. Ecological Economics, 62(1), 149–161. https://doi.org/10.1016/j.ecolecon.2006.06.008
   Web of Science ®Google Scholar
• Vollenbroek, F. A. (2002). Sustainable development and the challenge of innovation. Journal of Cleaner Production, 10(3), 215–223. https://doi.org/10.1016/S0959-6526(01)00048-8
   Web of Science ®Google Scholar
• Wagner, M. (2007). Integration of environmental management with other managerial functions of the firm: Empirical effects on drivers of economic performance. Long Range Planning, 40(6), 611–628. https://doi.org/10.1016/j.lrp.2007.08.001
   Web of Science ®Google Scholar
• Williams, T., Vo, H., Bourne, M., Bourne, P., Cooke-Davies, T., Kirkham, R., Masterton, G., Quattrone, P., & Valette, J. (2020). A cross-national comparison of public project benefits management practices–the effectiveness of benefits management frameworks in application. Production Planning & Control, 31(8), 644–659. https://doi.org/10.1080/09537287.2019.1668980
   Web of Science ®Google Scholar
• Xie, Q., Islam, M. U., Su, Y. Y., Khan, A., Hishan, S. S., & Lone, S. A. (2022). The investigation of sustainable environmental performance of manufacturing companies: Mediating role of organizational support and moderating role of CSR. Economic Research-Ekonomska Istraživanja, 35(1), 4128–4148. https://doi.org/10.1080/1331677X.2021.2011369
   Web of Science ®Google Scholar
• Yu, M., Zhu, F., Yang, X., Wang, L., & Sun, X. (2018). Integrating sustainability into construction engineering projects: Perspective of sustainable project planning. Sustainability, 10(3), 784. https://doi.org/10.3390/su10030784
   Web of Science ®Google Scholar
• Zavadskas, E. K., Šaparauskas, J., & Antucheviciene, J. (2018). Sustainability in construction engineering. Sustainability, 10(7), 2236. https://doi.org/10.3390/su10072236
   Web of Science ®Google Scholar
• Zyznarska-Dworczak, B. (2018). The development perspectives of sustainable management accounting in Central and Eastern European countries. Sustainability, 10(5), 1445. https://doi.org/10.3390/su10051445
   Web of Science ®Google Scholar
• Zyznarska-Dworczak, B. (2022). Financial and ESG reporting in times of uncertainty. Zeszyty Teoretyczne Rachunkowości, 46(4), 161–180. https://doi.org/10.5604/01.3001.0016.1307
   Google Scholar
• Zyznarska-Dworczak, B., Sačer, I. M., & Mokošová, D. (2020). Accounting systems in Croatia, Poland, and Slovakia–a comparative study. Zeszyty Teoretyczne Rachunkowości, 109(165), 193–214. https://doi.org/10.5604/01.3001.0014.4348
   Google Scholar