Future Business Journal

Table 11 Moderating Effect of NPL on the relationship between environmental indicators of SDGs and profitability of banks

From: Moderating impact of non-performing loans on the relationship between sustainable development goals and the financial performance of banks

Variables	ROA as dependent variable	ROE as dependent variable
Variables	Coefficients	Coefficients
Lag (ROA/ROE)	− 0.141	0.925***
ITenv	− 0.274***	0.086
CR	1.26**	− 0.189
Leverage	0.696	− 0.04
Bank Size	− 1.714	1.657
No of obs	200
No of Instruments	26
No of Banks	40
Sargan Test	0.919	0.057
Arellano–Bond test AR (2)	0.34	0.108

**Correlation is significant at 0.05 level
***Correlation is significant at 0.01 level

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