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B. Dorsaf

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Sep 2026

When Technology Meets Sustainability: Digital Transformation, Governance Competence Gap, and ESG Performance of Banks in Emerging Markets

The ambiguity surrounding the impact of digital transformation on banking sustainability is an aggregation artifact. Analyzing 250 banks across 25 emerging markets (2015–2024) using fixed effects, we demonstrate that digitalization exerts opposing forces on environmental, social, and governance (ESG) pillars that can...

B. Dorsaf, Boussaada Rim · 0 citations

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