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An Investigation Into The State Of Market Discipline For Basel Ii/iii And Green Banking Disclosures In Zimbabwean Banks: A Content Analysis Approach
Using content analysis, this paper pioneers an investigation into the state of market discipline for Basel II/III and green banking disclosures in Zimbabwean banks. This follows Zimbabwe's Basel II/III adoption and proposals by the 2021 United Nations Conference for Climate Change (COP26) for countries to accelerate their pace of greening their economies. Data are collected from seventeen banks and one central bank by archival search. 170 audited financial statements from 2011-2020 and 12 central bank reports from 2016-2020 are used. Data analysis is carried out with descriptive statistics and hermeneutic methods.
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