Sustentabilidade e (in)eficiência bancária: dois lados da mesma moeda?

Authors

  • Ahmed Sameer El Khatib
  • Bolivar Godinho de Oliveira Filho

DOI:

https://doi.org/10.55905/revconv.16n.10-294

Keywords:

sustentabilidade, bancos, eficiência, ESG

Abstract

As práticas ambientais, sociais e de governança (ESG ou ASG) têm sido usadas como indicadores não financeiros para medir o desempenho dos bancos em todo o mundo na última década. A Organização das Nações Unidas (ONU) especificou 17 Objetivos de Desenvolvimento Sustentável (ODS) para a implementação desses conceitos ESG. No entanto, ainda não está claro se os custos do ESG excederam os benefícios. O objetivo deste artigo, portanto, é examinar o impacto do ESG na eficiência de custos de bancos em mercados desenvolvidos e em desenvolvimento usando uma abordagem de duas etapas que compreende a Análise de Fronteira Estocástica e a Análise de Metafronteira Estocástica. A amostra de dados de 2018 a 2021 é separada em dois grupos: 60 economias desenvolvidas e 85 economias em desenvolvimento. Os resultados mostram que os bancos nas economias desenvolvidas se tornam mais eficientes em termos de custo por meio de atividades ecologicamente corretas. Os bancos nas economias em desenvolvimento aumentam sua eficiência de custos por meio de atividades socialmente responsáveis e melhor governança. Além disso, os bancos nas economias desenvolvidas superaram os das economias em desenvolvimento em termos de índice de lacuna tecnológica (ILT) e eficiência de custos na metafronteira (ECM). Os resultados deste estudo beneficiam não só os investidores e gestores bancários, mas também todo o setor bancário com a análise dos potenciais efeitos de ações sustentavelmente corretas.

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Published

2023-10-27

How to Cite

Khatib, A. S. E., & de Oliveira Filho, B. G. (2023). Sustentabilidade e (in)eficiência bancária: dois lados da mesma moeda?. CONTRIBUCIONES A LAS CIENCIAS SOCIALES, 16(10), 23674–23704. https://doi.org/10.55905/revconv.16n.10-294

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