ESG Disclosures and Kuwait Banking Industry Performance


  • Yausef Alremaidhi IIUM


ESG Disclosures, Environmental, Social, Governance, Banking Performance, Kuwaiti Banking Industry


This research has developed a comprehensive literature review for the regarding the research topic. This literature review contained theoretical framework that included the underpinning theories and the related theories, as well as conceptual framework. This research has proposed a model to be tested in the study, the model contained one independent variables (ESG disclosures) and one dependent variable (Kuwait banking industry performance). One hypothesis was developed to analyse the proposed model.
The descriptive analytical approach was used in this study; it is one of the most used methods in the study of social and human phenomena, and because it fits the phenomenon under study. The data for this study was obtained from the annual reports of Kuwaiti banks, which are publicly available. The ESG disclosures can be extracted from the sustainability reports or other sections of the annual reports. The financial data can be obtained from the income statement, balance sheet, and cash flow statement of the banks..
SPSS has been used to conduct statistical analysis from the secondary data. Several tests have been conducted for the collected data. The main results found that there is a positive and significant relationship between ESG disclosures and Kuwait banking industry performance..
Ultimately, the relationship between ESG disclosures and Kuwait's banking industry performance may depend on a variety of factors, including the specific disclosures made by individual banks, the regulatory environment in Kuwait, and broader trends in the global financial industry. Therefore, further research and analysis would be needed to draw any definitive conclusions about this relationship.


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How to Cite

Alremaidhi, Y. (2023). ESG Disclosures and Kuwait Banking Industry Performance. Journal of Reproducible Research, 2(1), 169–180. Retrieved from