This study investigated the moderating effect of sustainability performance (SP) on the relationship between firm strategy (FS) and financial performance (FP) in the context of the UAE's banking system. The data were obtained through the content analysis by using the annual reports of all listed commercial and Islamic banks of the UAE published from 2009 to 2019. By using panel data regression, the results showed that the FP of the banks is directly enhanced by the bank's strategy. The study also found that SP plays a moderating role in the relationship between FS and FP. However, it is revealed that if the bank's SP is high, FS does not have a statistically significant impact on FP. This finding is a significant contribution to strategy and sustainability literature as it highlights the moderating role played by SP in the relationship between FS and FP.

中文翻译：

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公司战略和财务绩效：可持续性的作用是什么？来自新兴市场银行体系的证据

本研究调查了阿联酋银行体系背景下可持续发展绩效 (SP) 对公司战略 (FS) 和财务绩效 (FP) 之间关系的调节作用。数据是利用阿联酋所有上市商业银行和伊斯兰银行2009年至2019年发布的年报，通过内容分析得到的。通过面板数据回归，结果表明银行的FP直接被银行的战略。研究还发现，SP 在 FS 和 FP 的关系中起调节作用。但是，据透露，如果银行的 SP 高，则 FS 对 FP 的影响并不显着。