Banking on the equator. Are banks that adopted the equator principles different from non-adopters?

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239 Citations (Scopus)

Abstract

We analyze the performance of banks that adopted the Equator Principles. The Equator Principles are designed to assure sustainable development in project finance. The social, ethical, and environmental policies of the adopters differ significantly from those of banks that did not adopt the Equator Principles. They are also significantly larger. Most other bank characteristics do not show significant differences. Shareholders did not react negatively to the announcement of the adoption of the Equator Principles. We conclude that adoption of the Equator Principles is used to signal responsible conduct. (c) 2007 Elsevier Ltd. All rights reserved.

Original languageEnglish
Pages (from-to)1307-1328
Number of pages22
JournalWorld Development
Volume35
Issue number8
DOIs
Publication statusPublished - Aug-2007

Keywords

  • corporate social responsibility
  • project finance
  • banks
  • Equator Principles
  • financial performance
  • event study
  • CORPORATE SOCIAL-RESPONSIBILITY
  • EXPLANATIONS
  • SYMBOLISM
  • SUBSTANCE
  • RETURNS
  • GREEN

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