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Currently, banks are facing challenges in fulfilling the interests of stakeholders, not only from an economic point of view, but also in terms of environmental, social, and governance (ESG) aspects. This is due to the increasing concern for sustainability issues, including lending activities. Lending activities constitute the largest portion of bank assets and are the largest contributor to bank revenues. Thus, banks need certain business models and strategies to encourage sustainable lending growth; otherwise, it will be difficult for banks to fulfill stakeholder's interests and support sustainable development goals. This study aimed to build a sustainable business model and select sustainable lending strategies in state-owned banks in Indonesia using a value chain approach. The development of a sustainable business model utilizing a triple-layer business model canvas (TLBMC) is based on the results of previous research and sustainability report data of the three state-owned banks. The formulation of strategy selection as the key driver of sustainable lending utilized the analytical hierarchy process (AHP) based on expert respondent data collected through questionnaires. This research showed that the lending distribution business model at state-owned banks in Indonesia, which was built using the TLBMC framework, can realize sustainability goals in the form of a sustainable lending business model. Furthermore, this sustainable business model can be used as a basis for selecting sustainable strategies. In addition, the AHP results yielded alternative strategies in the form of the market development and penetration of green loans and micro, small, and medium enterprises (MSMEs) as the key drivers of sustainable lending growth. [ABSTRACT FROM AUTHOR]

This study examines the impact of the reward system on the performance of talented staff in Vietnamese commercial banks. We obtained data from a structured questionnaire distributed to 330 Vietnamese bankers. The partial least square structural equation model, which includes employee recognition programs, performance incentives, promotion opportunities, employee performance, and work satisfaction variables, is used to analyze these data. According to the findings, although performance incentives and recognition programs have no impact on an employee's performance, promotion opportunities may assist bright workers in improving their output. These elements do, however, indirectly influence the performance of talented employees via job satisfaction. This study contributes to the previous literature by concentrating on the aspect of talent management in commercial banks, instead of researching all of the employees in companies. The results offer commercial banks vital approaches for managing their brilliant personnel in today's dynamic business environment, therefore enhancing their competitiveness and productivity. [ABSTRACT FROM AUTHOR]

Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The development of any state is closely connected with sustainability of its banking system. Credit organizations (commercial banks) are an important element of economy, as they process and store the major part of monetary means. That is why work and efficiency of commercial bank functioning attract attention both on the part of the public and on the part of state finance regulators. In conditions of global and local crises the most important task of the commercial bank is elaboration of effective crisis strategy that can ensure its finance stability during the crisis and at the same time foster successful overcoming of various risks in order to guarantee economic security. The research goal is to define the notion ‘crisis finance strategy of credit organization’, to identify on the theoretical level in-bank causes of crises and accompanying risks, to find methods of state impact on crisis in the banking sphere, like crises in different countries, and tools of crisis strategy, which could provide an adequate level of economic security of the credit organization.

This study examines the relationship between risk management and performance based on the size of commercial banks in Tanzania. Specifically, the study aims to determine the effect of liquid asset/Total asset ratio on Return on asset (ROA). Data employed were extracted from audited financial statement report. The explanatory variables were liquid asset/Total asset ratio while the dependent variable was financial performance measured by return on asset. Panel data of 23 commercial banks for the period of five years (2017 to 2021) was employed. Fixed and random model was adopted in analyzing the data. Findings highlight that the impact of liquid asset/Total asset on performance varies among commercial banks, with large banks showing insignificant positive relationship, while medium and small banks exhibit weak but significant negative relationship. This implies that maintaining more liquid assets compared to total assets provides a certain level of risk management capability though it may lead to relatively small returns to small and medium commercial banks. As far as large banks are concerned the relationship does not lead low return Therefore, the study recommends that banks should establish optimal size of liquidity to maximize returns and invest excess liquidity in higher-yielding assets or where additional income can be generated without significantly increasing risk. Regulatory authorities may need to consider different liquidity risk management policies depending on the size of the bank, such as tailoring the policies to ensure that the proportion of liquid assets is appropriate and reflect size of the bank. Consequently, it may help small banks and medium avoid excessive liquid assets which can negatively impact their financial performance.

The banking sector stability determines the financial immunity of a national economy. Current economic and political tensions precondition the need for predicative diagnosis of factors behind a decrease in a bank’s financial stability taking into account national specificities. The paper aims to explore the impact of intrabank parameters on a risk of deteriorated financial stability of Russian banks. The methodological basis of the study is the theory of financial management as applied to the banking practice. The research methods include content analysis, multiple regression, and logit modelling. The evidence comes from the published financial statements of Russian banks for 2018–2023. The paper suggests an approach for rating banks according to their financial stability and develops logit models for evaluating the risk of losing financial stability based on the CAMELS parameters. The analysis demonstrates a noticeable positive impact of the return on assets and a noticeable negative effect of the overdue loans share on a bank’s financial stability. At the same time, capital adequacy and current liquidity produce an ambiguous effect on the financial strength: they are significant only up to a certain point, after passing which they no longer exert any impact on the financial stability (the so-called “surplus paradox”). The study finds that the impact of the parameters differs for the mediumand long-term forecasting horizons: for a 6-month period, the return on assets is a more significant predictor of the financial instability risk, while the overdue loans share is more important for a 12-month period. The findings extend the understanding of the influence that bank’s internal factors have on their financial stability and can be useful in building the algorithms for analysing and forecasting banking risks.

This study aims to estimate the influence of these factors on the ability of corporations to repay debts at commercial banks in Vietnam, especially in Ho Chi Minh City. Moreover, this study focuses on the period from 2018 to 2022. Hence, the effects of the COVID-19 pandemic were also examined in this study. In addition, this study employs a binary logistic regression method to analyze the extent of the factors' impact on the ability of corporate customers to repay debts. The results reveal that the model includes six statistically significant factors: collateral, loan term, income, firm size, leverage, net sales, and COVID-19. Furthermore, the model can be used to forecast corporations’ ability to repay debts, which could help commercial banks plan their loan strategies for corporate customers based on the significant results of the Hosmer-Lemeshow test. The study, on the other hand, only focused on some banks in the biggest city in the south of Vietnam, so further research on the area is needed, such as over Vietnam. Doi: 10.28991/ESJ-2024-08-03-016 Full Text: PDF

This study examines the relationship between risk management and performance based on the size of commercial banks in Tanzania. Specifically, the study aims to determine the effect of liquid asset/Total asset ratio on Return on asset (ROA). Data employed were extracted from audited financial statement report. The explanatory variables were liquid asset/Total asset ratio while the dependent variable was financial performance measured by return on asset. Panel data of 23 commercial banks for the period of five years (2017 to 2021) was employed. Fixed and random model was adopted in analyzing the data. Findings highlight that the impact of liquid asset/Total asset on performance varies among commercial banks, with large banks showing insignificant positive relationship, while medium and small banks exhibit weak but significant negative relationship. This implies that maintaining more liquid assets compared to total assets provides a certain level of risk management capability though it may lead to relatively small returns to small and medium commercial banks. As far as large banks are concerned the relationship does not lead low return Therefore, the study recommends that banks should establish optimal size of liquidity to maximize returns and invest excess liquidity in higher-yielding assets or where additional income can be generated without significantly increasing risk. Regulatory authorities may need to consider different liquidity risk management policies depending on the size of the bank, such as tailoring the policies to ensure that the proportion of liquid assets is appropriate and reflect size of the bank. Consequently, it may help small banks and medium avoid excessive liquid assets which can negatively impact their financial performance. [ABSTRACT FROM AUTHOR]

Banks have enormous potential to support the achievement of sustainable development goals (SDGs) in accordance with their function as financial intermediaries through sustainable lending. However, the average national financing growth for the sustainable business activity category over the past four years is still 12%. The aim of this research is to identify the conditions of sustainable lending at state-owned conventional banks and analyze the influence of the value chain, economic performance, and ESG performance on sustainable lending. The research was conducted at state-owned commercial banks in Indonesia. The research utilized structural equation modeling (SEM). The SEM results of this study describe value chain, ESG performance (environmental, social, and governance), and economic performance and have direct and positive influences on sustainable lending, of which ESG performance has the biggest influence. As per each individual aspect, social orientation makes the biggest contribution toward sustainable lending. [ABSTRACT FROM AUTHOR]

The present paper examines the reasons that caused the fall of Dena Bank, which led to its merger with Bank of Baroda and Vijaya Bank (the merged bank is now known as Bank of Baroda). This paper measures the extent of deviations in financial performance and profitability of Dena Bank from 2007–08 to 2017–18. The findings of the study indicate that increasing non-performing assets and costs adversely impact the financial position of the fallen bank (Adhana, D., and Raghuvanshi, R. R. 2020. Big Bank Theory: A Study of Amalgamation Plan of 10 Public Sector Banks into 4 Entities. Available at SSRN 3559291). Further post-merger analysis from 2018–19 to 2021–22 shows that Bank of Baroda eventually incorporated the changes well. The finding would be helpful to investors, practitioners, academics, and policymakers to check the financial position of the bank to gain insights into the financial health of the bank and causes that led to its merger (Patel, R. 2018. Pre & post-merger financial performance: an Indian perspective. Journal of Central Banking Theory and Practice 7 (3): 181–200.). [ABSTRACT FROM AUTHOR]

The decline in bank liquidity due to slowing economic growth in Indonesia has decreased bank profitability. COVID-19 and the increase in the number of non-performing loans increased the level of bank liquidity risk and decreased capital. Hence, the purpose of this study is to analyze the influence of banking liquidity risk on profitability in the Indonesian banking sector and to examine the role of capital adequacy ratio as a moderating variable. The method section explains panel data analysis using the random-effect model in analyzing the influence of liquidity risk on profitability and the role of capital adequacy ratio as a moderating variable. The results of the analysis show that liquidity risk has a significant positive influence on profitability at the 1% significance level. Moreover, the t-statistic value for capital adequacy ratio as a moderating variable is 2.59 at a 1% significance level. This result shows that the capital adequacy ratio can moderate the relationship between liquidity risk and profitability. Furthermore, the robustness test results show that the deposit risk ratio is a good indicator for estimating liquidity risk. In addition, this study is useful for the banking sector in managing its capital adequacy ratio and as a reference for the government in setting policies related to banking capital.

Relevance. The banking system is a key structure in a market economy. The definition of a «banking system» affects all aspects of its functioning: organizational, legal, and institutional. The banking system can function effectively only if a number of principles are fulfilled that justify the organization of effective monetary circulation that meets the needs of the economy and its expanded reproduction. The national banking system exists in the economic environment of the State in which it operates. Therefore, the study of the banking system of the Russian Federation involves considering it not separately, but together with a set of factors influencing it. Aim. To substantiate the factors of developing the banking system in the Russian Federation through segmentation at the level of the macroenvironment (external indirect impact) and microenvironment (internal direct impact). Methods. General scientific methods of cognition, including comparativism, segmentation, generalization, synthesis, detailing. Tasks. In order to achieve this aim, the segmentation of the factors for developing the banking system in the Russian Federation was carried out, indicating the specifics of the impact. The authors have considered the eterministic analysis models that can be applied to quantify the degree of impact. Results. The factors influencing the banking system can be conditionally divided into internal and external ones. Internal factors have a direct impact on the banking sector development, external factors may indirectly influence it, but this in no way reduces the degree of possible impact. The factors were grouped according to the following criteria: economic, social, man-made, managerial, professional, political, and competitive. It is quite difficult to assess the influence of one or another factor, first of all, for the reason that all the analyzed indicators must be expressed quantitatively. There is also a question about the degree of influence of one or another factor, which should be expressed in terms of coefficients, that is, in any case, there may be a subjectivity of assessment in the calculation, which makes the calculations ambiguous and possibly erroneous. It is advisable to assess the impact of the studied factors using deterministic factor models that will generate a model for the banking system development and formulate strategies for the development of the banking sector and the country economy. Conclusions. The necessity of structuring the factors of banking system development was justified in order to further evaluate them through a deterministic factor analysis in order to bring the results obtained to numerical values.

The COVID-19 case began in Indonesia in 2020. This condition continues to spread throughout Indonesia and causes all companies not to run optimally. It can affect the company's performance, making it less than optimal. One of them is a service company such as a bank company that must carry out its operational activities in a limited manner, causing credit to the community to run less optimally. The decline in bank performance has an impact on the decline in profits earned by bank companies. The purpose of this study is to examine the financial performance of banks from 2018 to 2019, which was before the covid 19 pandemic. This study also examines the financial performance of banks during the covid 19 pandemic from 2020 to 2021 and provides several alternatives to create better banking performance in Indonesia. This study uses secondary data from audited bank annual reports from 2018 to 2021, accessed on the website www.idx.co.id. The analysis used in this study is multiple regression analysis to assess bank performance using several financial ratios, namely capital adequacy ratio, net interest margin, and loan deposit ratio to return on assets. The findings of this study show that the capital adequacy ratio, net interest margin, and loan deposit ratio have a significant positive effect on return on assets at commercial banks in Indonesia with the phenomenon before and during the COVID-19 pandemic. It proves that the capital adequacy ratio, net interest margin, and loan deposit ratio have a positive influence on company performance. Increasing financial ratios in banks can create banking conditions that are more effective and can attract investors to invest in bank companies.

Introduction. The main objective of the study is to develop economic and mathematical tools for constructing a rating barometer of Russian commercial banks according to the level of sustainability in a long term view using a hierarchical decision-making structure. Theoretical analysis. The method of commercial banks’ integral ranking is based on a system of hierarchical analysis. The methodology is based on ranking indicators and dividing them into subgroups. The priority indicator indicates the ranking vector, two levels of data ranking are performed, and subindices are formed. At the last stage, a convolution into an integral index is performed. The mathematical apparatus of a tree-like solution structure is used; the assumption of the method is the choice of priority indicators based on the principle of a commercial bank’s long-term sustainability. Empirical analysis. An algorithm has been compiled for condensing primary financial reporting indicators into an integral indicator. The methodology was tested on data from Russian commercial banks. Results. A mathematical apparatus is presented that makes it possible to assess the long-term financial stability of commercial banks according to their key indicators, an integral rating of banks is constructed for financial stability and investment attractiveness. The hierarchical rating system of commercial banks developed by the authors characterizes the analyzed banks by the size of the bank’s own funds, capital structure and return on equity.

AbstractThe financial institutions in emerging countries in general and Ethiopia in particular, where financial dualism is mostly practiced, strategic planning is critical to encounter the dynamic nature of the economic system. This study aims to examine the impact of strategic planning on the performance of public commercial banks in the context of Eastern Hararghe, Ethiopia. The study considered strategic planning perspectives: environmental scanning, strategy formulation, implementation, and evaluation as explanatory variables whereas organizational performance was a dependent variable. A cross-sectional research design was used to investigate the relationship and impacts of the variables. A sample was drawn from managers and senior staff, who engage in planning and monitoring activities. Structured questionnaires were designed and administered based on a five-point Likert scale to gather the data. Descriptive statistics and econometric regression analysis techniques were employed after proper coding and testing of the reliability of the items. The findings revealed that strategic planning strongly and positively correlates with the bank’s overall performance. Finally, the study recommends that commercial banks should adopt strategic planning processes to enhance their overall performance.

The digital transformation of commercial banks has been a general trend, and the new services brought by this new technology are becoming increasingly popular among customers and banks. For enabling customers to enjoy better service and banks to operate more efficiently and stably, the impact of digital transformation on the risk-taking of commercial banks has therefore attracted attention. By combing domestic and foreign research literature from 2016 to 2023, this paper respectively explores the significance, type and development status of the digital transformation of commercial banks, commercial banks' risk-taking and corresponding influencing factors, as well as impacts of digital transformation on the risk-taking. Conclusively, although there is no precise and unified conclusion on the impact of digital transformation on commercial banks' risk-taking, it does have the effect of reducing risk-taking under certain conditions. Hence, commercial banks need to analyze specific problems and use good strategies to overcome difficulties, and finally reach the outcome of reducing risk-taking through digital transformation. [ABSTRACT FROM AUTHOR]

Banking has always been one of the most important economic issues in any society, and today, due to the bank-oriented nature of our society's economy, the study of banking law issues has a special priority. One of the most challenging issues in this area is the phenomenon of bank entrepreneurship, which has attracted the attention of many media and experts. The purpose of this study is to legally study the process of separation of commercial banking and investment banking, as well as to examine the legal aspects of the phenomenon of bank entrepreneurship with a comparative approach and to examine the reasons for banks to move forward and to examine the Islamic position on this phenomenon. The author's research method in this research is descriptive-analytical, which has tried to study and analyze the subject by referring to books, articles, and interviews. Due to the economic conditions of society, bank entrepreneurship is an inescapable phenomenon and a way to preserve the existence of banks and their customers and also to prevent the spread of contagious risk to the country's banking system, which according to the definition of Islam is part of the nature of banking. Which must have a limit and not be unrestrained to cause harm to the country's economy. [ABSTRACT FROM AUTHOR]

This research examines the impact of bank-specific financial factors on the Return on Average Assets (ROAA) of commercial banks in Vietnam. The results indicate that Off-Balance Sheet activities (OBS), Net Interest Margin (NIM), and Bank Size (SIZE) positively influence ROAA. OBS presents profit generation opportunities contingent on careful risk management. A higher NIM reflects profitability from the interest rate spread, while a larger bank size enables diversification of operations and risk reduction. Conversely, Credit Balance (CB) negatively impacts ROAA as increased credit exposure can lead to credit risk and reduced profitability. Factors such as the Cost-to-Income Ratio (CIR), Non-Performing Loan ratio (NPL), and Loan Loss Reserves (LLR) do not significantly affect ROAA. The article emphasizes the importance of credit risk and market risk management to ensure the long-term sustainability and growth of commercial banks in Vietnam. Future research directions could focus on further exploring management and organizational factors, the impact of financial technology on financial performance, and the influence of customer behavior on bank profitability. Additionally, studies could consider macroeconomic factors such as global economic fluctuations and monetary policy to better understand the financial environment and support banks in developing more sustainable growth strategies.

An important factor in increasing public trust in banks is to show bank performance, so it is necessary to know the factors that influence bank performance. Therefore, it is important to attract the attention of bank management. This study aims to determine the factors influencing bank performance by using social responsibility as a moderating variable. This study involved 20 banks in Indonesia and used a quantitative approach. Secondary data sources were used for data collection and analyzed using a regression equation model. The results show that non-performing loans and bank size have no effect on bank performance. Meanwhile, loan-to-deposit ratio and corporate social responsibility have a positive effect at the 1% significance level. The results of testing the moderation effect obtained t-statistic values of –0.365 and –4.269. These results show that social responsibility has a negative effect, does not moderate the relationship between non-performing loans and bank performance, but has a negative effect, moderating the relationship between the loan-to-deposit ratio and bank performance. These findings have policy implications for bank performance through the implementation of corporate social responsibility policies. AcknowledgmentsThe authors would like to thank the DPPMP of Stikubank University for supporting the funding of this research. Thanks also to the NGEJUS - FEB Unisbank team who helped provide the facilities needed for this study.

The resource allocation of commercial banks is a multiple-criteria decision-making issue with complex internal structure, and traditional inverse data envelopment analysis cannot meet its decision-making needs. A two-stage structure with undesirable outputs is constructed to describe the operations of a Chinese commercial bank, and then a new two-stage inverse data envelopment analysis with undesirable outputs is proposed to address its resource allocation multiple criteria decision-making issue. The new method can be used to calculate the minimum input increment required to achieve the goals of desirable and undesirable output under a certain efficiency, and then a specific resource allocation plan can be obtained to promote the sustainable development of commercial banks. Finally, the new method is applied to the resource allocation of 16 Chinese listed commercial banks in 2013, and the application results fully demonstrate the effectiveness of the new method. [ABSTRACT FROM AUTHOR]

The article explores the theoretical and methodological aspects of managing the loan portfolio and credit risks of a commercial bank in the context of the need to stimulate investment processes in the economy. The article considers the essential characteristics of the loan portfolio of a commercial bank and allocates its key features with clarification of their economic content in terms of the qualitative aspect of formation and management of the pool of credit assets. The study examines current approaches to assessing the credit portfolio of a commercial bank, taking into account its key characteristics. Indeed, based on the results of monitoring the quality of the credit portfolio, it is possible to formulate a set of proposals for managing credit assets and assess the adequacy of measures implemented by the bank's management in the face of economic uncertainty to maintain competitive positions on the credit services market. A review of the dynamics of lending to non-financial corporations and households by maturity is carried out through the prism of the potential use of these borrowed financial resources to intensify the investment activity of economic entities. [ABSTRACT FROM AUTHOR]

This study provides a comprehensive examination of financial inclusion in India, with a dual focus on the disbursement of loans to Microfinance Institutions (MFIs) and the socioeconomic impact of Self-Help Groups (SHGs), specifically highlighting the extent of bank-SHG linkages. Employing a rich dataset spanning 15 years sourced from the National Bank for Agriculture and Rural Development (NABARD), our analysis reveals the central role of commercial banks in facilitating access to financial resources for both MFIs and SHGs, notably contributing to 50% of loan disbursements to MFIs. Moreover, we discern distinct patterns in loan disbursements that correspond with the onset of the COVID-19 pandemic, signalling a temporary decline during the pandemic followed by a post-pandemic resurgence, reflecting the adaptive financial needs of businesses and households amidst the pandemic-induced economic upheaval. Concurrently, our research unveils substantial regional disparities in savings behaviour, with the southern region demonstrating notably higher savings levels when contrasted with the North Eastern Region. This disjunction underscores the imperative for tailored financial inclusion strategies in the latter, underscoring the exigency of region-specific approaches to foster economic growth and stability. Therefore, our findings reveal the transformative potential of SHGs in synergy with commercial banks for catalyzing socio-economic development, all the while calling attention to regional variations in financial habits that necessitate due consideration for achieving comprehensive financial inclusion and sustainable economic development across India. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Research in Finance & Accounting is the property of Journal of Research in Finance & Accounting and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The key to successful agricultural product supply chain finance of commercial banks lies in coordinating the relationship among the "supply chain finance model", "banking serviceability", and "user satisfaction". Previous research on agricultural products supply chain finance rarely incorporated the operational level of commercial banks. To fill this gap, this paper transforms the operational problem of the agricultural product supply chain finance of commercial banks into a matching problem between the agricultural product supply chain finance model and customers under the constraint of serviceability. First, a matching model of "mode-capability-customer" of agricultural products supply chain finance is constructed based on the theory of bilateral matching; second, a measurement index system of matching degree and satisfaction is constructed, where matching degree and satisfaction are calculated; finally, the optimal matching model is studied. This paper proposes a model that matches agricultural supply chain finance with customer satisfaction, considering bank serviceability constraints. It improves the implementation of agricultural product supply chain finance by commercial banks. The study uses surveys and evaluations to assess stakeholder satisfaction and preferences. An operational research model optimizes the matching process between supply chain finance models and recipients, ensuring suitability. The paper provides a theoretical basis for rural financial services and practical recommendations for commercial bank supply chain finance, with valuable real-world applications. [ABSTRACT FROM AUTHOR]

The development of innovative information technologies in the modern world has become a necessity for improving the efficiency of activities of financial institutions and improving the quality of financial services provided to economic agents. The State plays an important role in creating a favorable environment for the implementation of such technologies. However, the introduction of innovative technologies by financial institutions is associated with risks that require the State-based regulation to ensure the stability and reliability of functioning of a financial system. The article discusses the issues of improving the State-based regulation of the processes of development and introduction of information and innovative technologies by financial institutions in Ukraine. Particular attention is paid to the substantiation of the need for such regulation. It is determined that the construction of a model of such regulation should be based on the balance of interests of financial institutions, their desire to implement digital technologies for their own development, on the one hand and, on the other hand, their clients, who want to be sure that their personalized information will not be made public to third parties thus leading to a loss of financial resources. The article fragmentarily analyzes the current trends in the development of banking and non-bank financial institutions, describes the transformation processes that have taken place in the model of the State-based regulation of financial institutions in Ukraine. As a result, taking into account the current objective processes of digitalization of both the activities of financial institutions and public authorities that regulate them, measures for the formation and ensuring the effectiveness of the State-based regulation on the introduction of information and communication technologies by financial institutions are proposed, namely: creation of a transparent and open regulatory environment; ensuring a high level of cybersecurity and protection of the customers’ personal data; promoting active cooperation between the State-based regulators, financial institutions, and public organizations for the development and implementation of innovative solutions in the field of balanced use of such technologies.

The article outlines the importance of the banking system in the sustainable development of the economy of the state as a whole. In modern conditions, the issues of sustainable development of com-mercial banks are becoming especially relevant, since they determine the state of the country’s economy as a whole. At the same time, commercial banks operate under the influence of various factors of the internal and external environment, digital transformation and transition.This article provides an overview of the rules and methods for assessing the sustainable development of commercial banks using the method of theoretical analysis. As a result of the research, theoretical ap-proaches to the disclosure of the economic content of the sustainable development of commercial banks have been developed, as well as the existing methodological approach to assessing the sustainability of the bank’s development, taking into account five components: economic, social, environmental, in-stitutional and technological. The global and domestic turns of the ongoing events in the sustainable development of the banking sector are reflected, the prerequisites for the actual development of modern banks are identified.The article discusses approaches to the formation of indicators of sustainable development. The authors examined global trends in the field of sustainable development, characteristic of foreign and domestic banks. Based on the analysis, the use of elements of sustainable development of banking orga-nizations and turns to it are presented.

To promote theoretical and empirical research on blockchain empowered supply chain financing, this paper reviews the relevant foreign research on blockchain empowered supply chain financing. At present, foreign research on blockchain empowered supply chain financing focuses on the positive effects of blockchain on supply chain financing (including: costs and benefits, micro-efficiency, risk management, credit transmission, etc.), the factors influencing the adoption of blockchain in supply chain financing, and the impact of blockchain on the game behavior of supply chain financing (including: mechanisms of blockchain's influence on the decision of supply chain financing, mechanisms of blockchain's influence on the risk of supply chain financing) and other three aspects. In general, foreign research on the comprehensive effect of blockchain on supply chain financing and the credit transmission effect is relatively weak; in addition, foreign research on the intrinsic mechanism of blockchain-enabled supply chain financing and the blockchain upstream behavior of banks and SMEs in supply chain financing is relatively rare. In the context of financial technology, foreign research on several issues of blockchain-enabled supply chain financing needs to be further deepened.

After the global financial crisis, the banking industry concentrated on lowering loan losses by implementing an enhanced credit appraisal measurement program, in addition to optimizing profit. Banks focused more on how to maximize its utilization, lower operating costs and loan losses, and increase profitability. A way of conducting business that lowers costs and increases profits, credit appraisal measurement has frameworks that are appropriately connected to the many customer-oriented services provided. The goal of the current study is to look into how intellectual capital affects the performance of Nepali banks and the way that credit appraisal is measured. Its main focus is on the relationship between intellectual capital and bank performance in Nepal. It also highlights how important credit appraisal measurement can be for enhancing bank financial performances. 175 respondents from commercial banks in Kathmandu, Bhaktapur, and Lalitpur provided the data. A self-administered questionnaire was filled out by participants, which served as the main source of quantitative data for this study. In addition, the data collected via surveys is examined using partial least squares structural equation modeling (PLS-SEM). The results point to a positive correlation between bank performance and credit appraisal measurement. The results show that intellectual capital has an immense impact on bank performance. The results also show that intellectual capital acts as a mediating factor in the relationship between credit appraisal measurement and bank performance. In order to enhance customer satisfaction, fulfill the targeted profitability ratio from credit appraisal measurement, and generate robust financial performance, management should prioritize the appropriate use of intellectual capital.

AbstractThe paper aim to examine the impact of foreign ownership and national governance quality on liquidity risk in Vietnam’s listed commercial banks from 2010 to 2021, covering the COVID-19 outbreak. Using the two-step generalized method of moments regression model (GMM), the findings indicate that foreign ownership deteriorates liquidity risk, while national governance quality has a positive effect on liquidity risk. In particular, the study highlights the positive impact of COVID-19 on liquidity risk because of the unpredicted demand for cash withdrawals by customers, which led to a shortage of cash holdings in commercial banks. Consistent with agency and neo-institutional theories, the findings are robust to a series of endogenous checks using an alternative regression method, such as pooled ordinary least squares, and the generalized method of the moments regression model.