Sustainable Banking Practices to Improve Banking Industry Performance-Literature Review to Conceptual Framework

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Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:
Currently, the banking industry is of great importance due to its unique intermediary role to achieve the goals of sustainable development. The present study reviews previous studies on sustainable banking, aiming at investigating sustainable banking practices in order to improve the banking industry performance. The research method is based on a semi-systematic review. The statistical population included research articles on sustainable banking, which were obtained by the search strategy made in the period of 1995 to 2021 in scientific databases. First, 1004 articles on sustainable or green banking were identified, and finally, focusing on sustainable banking and performance, and based on the inclusion and exclusion criteria, 25 articles were selected for this study. After reviewing the literature, a conceptual framework was achieved regarding sustainable banking and improving the banking industry performance. Based on the conceptual model, it can be stated that sustainable banking should work towards increasing social responsibility so that the performance of the banking industry can be improved. In the present study, sustainable banking practices were defined by social sustainability, environmental sustainability, and ethical considerations. Therefore, in all countries, it is necessary to implement sustainable banking practices in a way that concurrently consider environmental effects and social effects in accordance with green banking and profit maximization according to traditional banking. If these actions are accompanied by social responsibility, profitability and efficiency will also increase and costs will be reduced; Finally, the improvement of the banking industry performance also depends on these three factors.
Language:
Persian
Published:
Accounting & Auditing Studies, Volume:12 Issue: 47, 2023
Pages:
71 to 90
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