Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
8103039 | Journal of Cleaner Production | 2016 | 15 Pages |
Abstract
The study develops a performance evaluation model for banking while integrating sustainability. This model is based on a multi-attribute utility approach. It accounts for the interests of the various banks' stakeholders in a win-win paradigm. In addition, it yields a global measure of performance as an indication of a bank's sustainability degree, referred to as banking sustainability performance index. This index may constitute a basis for ranking banks. Further, the model may constitute a bridge between the assessment types of financial and extra-financial rating agencies. It can also be seen as a measuring tool that complements the emerging trend of integrated reporting. A real application is performed on three French banks.
Related Topics
Physical Sciences and Engineering
Energy
Renewable Energy, Sustainability and the Environment
Authors
Sonia Rebai, Mohamed Naceur Azaiez, Dhafer Saidane,