Environmental reporting and financial performance of NSE Nifty Banks: A longitudinal dataset
Description
The Original data of environmental reporting practices has been obtained for the banks listed in the NSE Nifty Bank Index from 2016–2017 to 2020–2021. The content analysis technique was employed with the help of NVivo 14 . The financial data was collected from the CMIE Prowess database. The data was used to study the effect of environmental reporting on the financial performance of banks in India. The article titled "Does environmental reporting of banks affect their financial performance? Evidence from India" has been published by using this raw original data. This raw data set will be useful for further research relating to environmental reporting and sustainability of banks in India. the academic researchers, bankers, corporate executives, and policy makers will be beneficiary of this data set. The material and methods provided in this data set will provide a blueprint for the prospective researchers in this area because the environmental reporting data is not available readily as like other financial data. further environmental reporting data of banks in India is highly precious for the researchers.
Files
Steps to reproduce
The objective of the research that used this dataset was to examine the influence of environmental reporting on the financial performance of selected commercial banks in India from 2017 to 2021. Secondary data was collected from the bank reports that include annual reports, sustainability reports, and business responsibility reports. The content analysis technique was adopted to obtain the environmental information using an environmental reporting index (https://doi.org/10.1108/IJBM-12-2022-0545 ). The index consists of fifteen items related to the banks’ environmental reporting activities. The text analysis was carried out in NVivo14 software to identify the environmental statements disclosed in the bank reports. However, the definite sentences in bank reports were considered as coding units that were accordingly grouped under the fifteen environmental items. Furthermore, a qualitative scoring system was adopted to assess the environmental reporting performance of sample banks. A score of ‘0’ was assigned for no disclosure of environmental information under a particular category. A score of ‘1’ was assigned for environmental information reported in the narrative form. Further, a score of ‘2’ was assigned for numerical environmental disclosure. Lastly, a maximum score of ‘3’ was assigned for environmental information reported both in the narrative and numerical form. Besides, the data pertaining to financial variables i.e. return on asset (ROA), return on equity (ROE), and earnings per share (EPS) were obtained from the ProwessIQ database.