Impact of corporate governance and social responsibility on credit risk

This study measures the effects of corporate governance (CG) and corporate social responsibility (CSR) on bank risk. The data were collected from DataStream from 2010 to 2021 from the World Development Indicators. The analysis in this study utilized the fixed effects model, where multiple parameters...

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Main Author: Aws AlHares
Format: Article
Language:English
Published: Frontiers Media S.A. 2025-06-01
Series:Frontiers in Sustainability
Subjects:
Online Access:https://www.frontiersin.org/articles/10.3389/frsus.2025.1588468/full
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author Aws AlHares
author_facet Aws AlHares
author_sort Aws AlHares
collection DOAJ
description This study measures the effects of corporate governance (CG) and corporate social responsibility (CSR) on bank risk. The data were collected from DataStream from 2010 to 2021 from the World Development Indicators. The analysis in this study utilized the fixed effects model, where multiple parameters were found to be negatively associated with credit risk, such as board independence, board size, and board meetings. By contrast, ownership concentration can positively affect bank credit risk. Additionally, applying CSR can decrease credit risk. Finally, this study sheds light on the implementation of governance, which leads to a reduction in credit risk. Our findings have significant policy implications for credit risk management in the banking sector, emphasizing that a one-size-fits-all approach is inadequate. Governance practices effective in one context may not produce the same outcomes in another. The evidence suggests that banks in emerging economies are making meaningful strides in establishing and strengthening effective governance frameworks.
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spelling doaj-art-2b29922375ab4e3fbba1dcb42c9a14f42025-08-20T02:07:47ZengFrontiers Media S.A.Frontiers in Sustainability2673-45242025-06-01610.3389/frsus.2025.15884681588468Impact of corporate governance and social responsibility on credit riskAws AlHaresThis study measures the effects of corporate governance (CG) and corporate social responsibility (CSR) on bank risk. The data were collected from DataStream from 2010 to 2021 from the World Development Indicators. The analysis in this study utilized the fixed effects model, where multiple parameters were found to be negatively associated with credit risk, such as board independence, board size, and board meetings. By contrast, ownership concentration can positively affect bank credit risk. Additionally, applying CSR can decrease credit risk. Finally, this study sheds light on the implementation of governance, which leads to a reduction in credit risk. Our findings have significant policy implications for credit risk management in the banking sector, emphasizing that a one-size-fits-all approach is inadequate. Governance practices effective in one context may not produce the same outcomes in another. The evidence suggests that banks in emerging economies are making meaningful strides in establishing and strengthening effective governance frameworks.https://www.frontiersin.org/articles/10.3389/frsus.2025.1588468/fullcorporate governancecorporate social responsibilityboard sizecredit riskagency theory
spellingShingle Aws AlHares
Impact of corporate governance and social responsibility on credit risk
Frontiers in Sustainability
corporate governance
corporate social responsibility
board size
credit risk
agency theory
title Impact of corporate governance and social responsibility on credit risk
title_full Impact of corporate governance and social responsibility on credit risk
title_fullStr Impact of corporate governance and social responsibility on credit risk
title_full_unstemmed Impact of corporate governance and social responsibility on credit risk
title_short Impact of corporate governance and social responsibility on credit risk
title_sort impact of corporate governance and social responsibility on credit risk
topic corporate governance
corporate social responsibility
board size
credit risk
agency theory
url https://www.frontiersin.org/articles/10.3389/frsus.2025.1588468/full
work_keys_str_mv AT awsalhares impactofcorporategovernanceandsocialresponsibilityoncreditrisk