Circular Economy Outcomes in Banks: The Role of Environmental Strategy, Women, and the Sustainability Committee
研究了环境战略、董事会性别多样性和企业社会责任委员会如何影响银行在温室气体减排、电子垃圾减少和绿色产品提供三方面的循环经济绩效，发现绿色战略和CSR委员会有积极作用，而女性董事仅对减排和绿色产品有效。
ABSTRACT The study investigates how environmental strategies, board gender diversity, and CSR committees affect the circular economy performance in the banking sector. For the first time, we focus on three specific reduction goals: GHG emission reduction, e‐waste reduction, and offering products to reduce the negative environmental impact. Using a sample of 671 listed worldwide banks from 63 countries in 2010–2021, we demonstrate that green strategies and CSR committees positively affect all three circular economy targets. However, board gender diversity positively impacts bank emission reduction and green products offered but does not influence e‐waste reduction. Furthermore, the presence of the CSR committee significantly improves the effectiveness of environmental strategies adopted by banks in achieving their circular economy performance. The 2015 Paris Agreement on climate change proves to be effective in enhancing bank circular economy reduction outcomes.