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The Impact of ESG Disclosures on Bank Performance
Sabbagh, Tala
Sabbagh, Tala
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Abstract
Saudi banks must buplished their Environmental, Social, and Governance (ESG) in order to showe
their ethical duty, sustainability, and transparency. This research investigates the relationship of
Environmental, Social, and Governance (ESG) disclosures and the banks performance in Saudi
Arabia during the period 2018 to 2024. The study's primary goal is to determine whether banks
that actively report on their ESG efforts have better financial results. As we used a quantitative
approuch, using a secondary data from the banks annual reports, ESG disclosure, and financial
statements. As we used the regression analysis to test how is the relationship between ESG
components and the financial performance (ROA) of the banks. However, the research results
showes that the ESG disclosues have an positev impact on the finacial performance. In addition,
Environmental, and the Social pillars were statistically significant, while the Governance was less
pronounced. So these results highlight that reporting ESG will improve the financial outcomes and
supporting the goal of vision 2030 in Saudi Arabia.