Green Banking Practices and Green Financing of Listed Deposit Money Banks in Nigeria

: This study examined the nexus between green banking practices and green financing sources of listed deposit money banks in Nigeria. The study anchored on the institutional theory and cross sectional survey research design was adopted with a population consisting of listed banks in Nigeria. The study used stratified random sampling of seven hundred and fifty (750) bank employees with questionnaire as the primary source of data collection from the respondents while only five hundred (500) were used for data analysis using univairate, bivariate and multivariate methods of data analysis. The results from the regression analysis disclosed that banks’ employee-related practices of green banking positively and significantly influence sources of green financing of deposit money banks in Nigeria; banks’ daily operations-related practices of green banking positively and significantly affect sources of green financing of deposit money banks in Nigeria; banks’ customers-related practices of green banking positively but significantly influence sources of green financing of deposit money banks in Nigeria; banks’ policy-related practices of green banking positively and significantly influence sources of green financing of deposit money banks in Nigeria and banks’ green investment related practices of green banking positively and significantly impact on sources of green financing of deposit money banks in Nigeria. Consequently, on the basis of the findings the study concluded that green banking practices positively influences the sources of green financing of deposit money banks in Nigeria. Therefore, the study recommends amongst others that banks’ in Nigeria should adopt contemporary banking practices that are ecofriendly as a means of enhancing the sources of green financing in Nigeria.


INTRODUCTION
The concerns for environmental issues is expanding nationally and internationally due to the problems of climate change affecting the world such as excessive flooding, storms, earthquakes, excessive heat and rainfall etc.According to Chen et al (2022), the apprehension for environmental associated problems is rising worldwide and recently, businesses and institutions, leading to the establishment of methods of managing climate problems.Zheng et al (2022) argue that nations have implemented several policies to minimize the risks of unfavorable environmental impacts of climate change.Hossain (2018) noted that some of the major methods established to prevent the degradation of the environment include the introduction of green banking and finance, which is consistent with global best practice and promotion of sustainable economic growth and development.Sun et al (2020) argued that the idea of green banking and finance has encouraged banking institutions to introduce paperless, technology-based services, and to sustain their role as a responsible entity in sustainable development while minimizing the impact on the environment.Green banking performs an essential role in the attainment of sustainable development of any given nation.According to Hassan et al (2022), green banking is the investment solutions that guard the environment, provide social justice, and establish economic attainment conveying preference in the banking industry to safeguard banks and society against unforeseen impending economic concerns (Guang et al, 2022;Ziolo et al 2019) such as international economic volatility, environmental alteration, public disturbance, and corporate failures.Chen et al (2022) noted that green banking is a fundamental antecedents to the creation of an effective green economy which supports the economic advancements of developing nations and a means to attain sustainability through low energy consumption and pollution (Liu et al, 2020;Zheng et al (2021).
Extant literature indicated that several empirical studies have been conducted in the field of green banking and finance, internationally such as (Sarma & Roy, 2020;Ngwenya & Simatele, 2020;Bose et al, 2018;Malsha et al, 2020;Khairunnesa et al., 2021;Rehman et al., 2020;Sharmeen, et al., 2019).Nevertheless, these studies are essentially concentrated on green banking activities and its development in emerging economies (Khairunnesa et al., 2021;Hoque et al., 2019); green banking adoption (Rehman et al., 2020;Zhixia et al., 2018); green banking performance and environmental sustainability (Zhixia et al, 2021;Bose et al, 2021); and green finance (Zheng et al., 2021).In addition, a few of studies have been carried out to measure the influence of green banking practices on banks' environmental performance in Pakistan (Rehman et al., 2021), Nepal (Risal and Joshi, 2018), India (Vidyakala, 2020), SriLanka (Shaumya & Arulrajah 2017), Bangladesh (Khairunnesa et al 2021), France (Park and Kim, 2020).Shaumya and Arulrajah (2017) investigated the effect of green banking practices on banks' environmental performance in Sri lanka.The study established that green banking practices positively and significantly impact on banks' environmental performance.Also Rehman et al (2021) indicated that green banking practices positively affects bank's green projects.Different researchers have investigated certain aspects of green banking and finance practices from divergent perspectives.Among such researchers, but not limited to them, are (Hossan et al, 2020;Linh & Anh, 2017;Redwanuzzaman, 2020;Pawar & Munuswamy, 2020;Pariag-Maraye et al, 2017;Hasan et al, 2022;Shaumya & Arulrajah, 2017;Chen et al, 2022;Risal& Joshi, 2018;Desalegn et al, 2022;Deng et al, 2022;Li & Yang, 2022;Fang & Shao, 2022;Guang-Wen & Siddik, 2022;Ye et al, 2022;Yan et al, 2022;Zeng et al, 2022).All of these studies were done in countries other than Nigeria.Furthermore, they have not supplied sufficient empirical evidence on how green banking practices can influence banks' environmental performance and green financing of deposit money banks in Nigeria.It is expedient to empirically investigate the extent to which green banking practices have affected banks environmental performance and green financing either favourably or unfavourably of the Nigerian banking industry.This is the research knowledge gap in the literature which this study seeks to fill with empirical evidence.However, there exist few studies on green banking practices on banks' environmental performance and the sources of green financing on deposit money banks in Nigeria.As such, this study intends to fill the earlier recognized research gap by investigating the effects of green banking practices on environmental performance and green financing of deposit money banks in Nigeria.The specific objectives are to: 1. investigate the relationship between banks' employee-related practices of green banking and sources green financing of deposit money banks in Nigeria; 2. determine the relationship between banks' daily operations-related practices of green banking and sources green financing of deposit money banks in Nigeria; 3. evaluate the relationship between banks' customers-related practices of green banking and sources green financing of deposit money banks in Nigeria; 4. investigate the relationship between banks' policy-related practices of green banking and sources green financing of deposit money banks in Nigeria; 5. determine the relationship between banks' green investment related practices of sources green banking and green financing of deposit money banks in Nigeria; The study was guided with the following research questions: 1. What is the relationship between banks' employee-related practices of green banking and sources green financing of deposit money banks in Nigeria? 2. What is the relationship between banks' daily operations-related practices of green banking and sources green financing of deposit money banks in Nigeria? 3. What is the relationship between banks' customers-related practices of green banking and sources green financing of deposit money banks in Nigeria? 4. What is the relationship between banks' policy-related practices of green banking and sources green financing of deposit money banks in Nigeria? 5. What is the relationship between banks' green investment related practices of green banking and sources green financing of deposit money banks in Nigeria?
The following null hypotheses were tested in this study: H01: Banks' employee-related practices of green banking positively and significantly impact on sources green financing of deposit money banks in Nigeria; H02: Banks' daily operations-related practices of green banking positively and significantly impact on sources green financing of deposit money banks in Nigeria; Print ISSN: 2517-276X H03: Banks' customers-related practices of green banking positively and significantly impact on sources green financing of deposit money banks in Nigeria; H04: Banks' policy-related practices of green banking positively and significantly impact on sources green financing of deposit money banks in Nigeria; H05: Banks' green investment related practices of green banking positively and significantly impact on sources green financing of deposit money banks in Nigeria;

Literature Review
This study is centered on two key variables, including green banking practices as the independent variable and green financing dependent variables.Print ISSN: 2517-276X

Conceptual Review
Concept of Green Banking Practices: The concept called green banking is also called ethical banking, social banking, responsible banking or sustainable banking.However, there is no universally accepted meaning of green banking.Green banking is defined as banking practices that promotes environmentally-friendly practices and decreasing the volume of carbon footprints from the activities of banks.According to Rahman and Perves (2016), green banking is the promotion of environmentally responsive exercises that support customers in decreasing their carbon footprint through their banking operations.The authors further noted that these banking practices comprise online banking, bill payments, and account opening.Guang-Wen and Siddik (2022), Ziolo et al (2019) described green banking as banking practices that protects the environment, promise collective justice, and generate economic accomplishment conveying priority in banking business to safeguard banks and society against unforeseen future economic challenges.Similarly, Hasan et al (2022) stated that green banking consists of banking practices such as accepting deposit, credit payment, financing of businesses, leasing processes, among others that concentrates on preservation of the environment.Hence, green banking consists of banking activities that considers all the social and ecological factors with the purpose to protect the environment and safeguard natural resources.Bose et al (2017) maintained that green banks encourages and employs green technology in internal and external banking activities to reduce carbon emissions and protect the ecosystem.Shaumya and Arulrajah (2017) argued that the benefits of green banking consists of the reduction of paper work and online banking, provision of awareness on environmental and social responsibility business friendly practices and the use of environmental standards for bank lending.A study conducted by Chen et al (2022) identified four key variables as measures of green banking practices in Bangladesh.These variables include banks' employee -related practices, banks' daily operationrelated practices, banks' customer -related practices and banks' policyrelated practices.Shaumya and Arulrajah(2017) investigation of green banking practices in Sri Lanka also employed banks' employee -related practices, banks' daily operation related practices, banks' customerrelated practices and banks' policyrelated practices as dimensions to measure green banking practices.Also several other studies have utilized several dimensions such as green investment, green risk management, green human resources, green investments and green business strategy as dimensions of green banking practices.
Green Financing: Green finance is described as a branch of finance that explains the combinations of social and economic improvements with ecological enhancement.Reddy (2018) defined green finance as the financing of projects that protects the ecosystem and provides environmental sustainability and growth.The author further stated that green finance examines the destructive and progressive ecological impacts while funding the projects and business investment in renewable energy, energy efficiency, clean energy, control of pollution, waste management, water sanitation, mitigation and adoption strategies of climate change, bio-diversity protection and development of green products for end users among others.The G20 Green Finance Study Group defined green finance as follows: "financing of investments that provide environmental benefits in the broader context of environmentally sustainable development.These environmental benefits include, for example, reductions in air, water and land pollution, reductions in greenhouse gas (GHG) emissions, improved energy efficiency while utilising existing natural resources, as well as mitigation of and adaptation to climate change and their co-benefits.Green finance involves efforts to internalise environmental externalities and adjust risk perceptions to boost environmentally friendly investments and reduce environmentally harmful ones.Green finance covers a wide range of financial institutions and asset classes and includes both public and private finance.Green finance involves the effective management of environmental risks across the financial system." Also, green finance characterizes a novel advancement of and mechanism for sustainable economic growth and development, with social responsibility and eco friendly protection (Liu et al, 2020).Consequently, green finance is considered at providing economic advancement, ecological stability, environmental safety and attainment of the nation's sustainable economic development (Zhou et al, 2020).Additionally, Zhang et al. (2019) argued that green finance is considered a vital financial tool for the attainment of sustainable economic growth of any country.Hence banks and other financial institutions principally make available loans for several green financing projects, such as solid and liquid waste management, green establishment, green fireburnt and non-fire block, industrial safety and security, clean energy, energy consumption, green tourism and alternative energy (Zheng et al, 2021b;Khairunnessa et al, 2021;Hoque et al, 2019;Akter et al, 2018).In a study of green finance development in Bangladesh, Zheng et al, (2021) acknowledged the four key sources of green financing, established on banker's perceptions.The authors stated that the sources of green finance consists of investment in waste management, green establishment, green brick manufacturing recycling and recyclable product.
Theoretical Review This study is based on institutional theory.The institutional theory was proposed by DiMaggio and Powell (1983) which considers organisations as operating within a social framework of norms, values and assumptions about what constitutes appropriate or acceptable economic behaviour.This theory intends to describe the procedures and motives for administrative behaviour as well as the influence of organizational behavior arrangements within a wider, inter-organizational framework.According to Guth (2016), institutions are conventional, uniform arrangements of behaviour established within and across organizations and giving meaning to social exchange and order.The authors further noted that these patterns of behaviour include corporate and industry standards, routines, and norms.Institutional theory suggests that organizational behaviours are copied and replicated, instituting taken-for-granted norms and, ultimately, extensive standardized expectations of practice.According to DiMaggio and Powell (1983), an institution is a united and monitoring multifaceted structure comprising of administrative and public agencies that govern other firms through the implementation of the regulation, laws and standards.Bukhari et al (2019)  the external ecological forces that an institution faces, which makes an organization to modify its strategies, processes or arrangements.Bose et al, (2017) maintained that this theory changes under outside influences in order to attain definite resources or to gain pecuniary and societal legitimacy.This theory has been useful to several ecofriendly management practices in various industries.A lot of scholars' state that institutional theory is viewed to performance important function in evaluating a corporation's implementation of ecofriendly practices since the ecology is influenced by great instability and exterior pressures (Hoejmose et al., 2014;Pleasant et al., 2014).External issues could perform a significant part in impacting a company's judgments to practice green management practices (Hoejmose et al., 2014;Bukhari et al (2019).An excessive volume of is omorphism is present in the banking sector as a result of pronounced level of guidelines, rivalry and customer expectations (Idroes, 2015).Internationally, the banking sector is presently fronting an extraordinary level of stakeholder stress for embracing ecologically friendly practices (Pleasant et al., 2014).Stakeholders' influence has an effect on corporation's environmental performance (Dimaggio & Powell, 1983).Massive punishments have been carried out on banks in some nations for ignoring ecofriendly guidelines.According to Bose et al (2017), several banks have been punished by the courts for pollution of the environment by their clients, causing enormous remediation costs for banks.Hence, the present study focuses on the use institutional theory to explain green banking practices.

METHODOLOGY
This research investigated green banking practices on banks' and green financing of deposit money banks in Nigeria.The study adopted cross sectional survey research design.This method of research design was adopted because it systematically collects, analyse and synthesize quantitative data on a large representative sample of a given population to describe and explain the relative incidence, distribution and interrelations of variables (Appah, 2020).The target population consisted of all listed deposit money banks branches in Nigeria while the accessible population consisted of the following banks branches (First Bank, Union Bank, Access Bank, Fidelity Bank, United Bank for Africa, Guaranty Trust Bank, Zenith Bank, Wema Bank, Ecobank, First City Monument Bank) in Port Harcourt, Yenagoa, Warri, Uyo, Calabar and Benin City of Nigeria.The study adopted stratified random sampling technique and a sample size of seventy hundred and fifty (750) while five hundred and twenty (520) questionnaires were used for the study.The data for this study were collected from well structured questionnaire titled "Green Banking Practices on Banks' Environmental Performance and Green Financing Questionnaire, (GBPEPGFQ).The independent variable of green banking practices was measured using banks' employee related practices, banks' daily related practices, banks' customer related practices, banks' policy related practices and banks' green investment related practices while the dependent variable of measured using banks' environmental performance and banks' green financing (Chen et al, 2022;Desalegn et al, 2022;Ding et al, 2022;Fang et al, 2022;Rehman et al, 2021;Hossain et al, 2020;Hoque et al, 2019) The questionnaire was validated using content validity and Crobach Alpha (α) was used to ascertain the statistical reliability of the research instrument with a good degree of reliability at 0.92.The questionnaire administered to the respective respondents were analysed with a three (3) distinct stages of data analysis using univariate analysis (descriptive statistics), bivariate analysis (correlation matrix) and multivariate analysis (multiple regression).The study was guided by the models below: ---------------------------------(

RESULTS AND DISCUSSIONS
This section was designed to enable the researcher to present the primary data collected from the survey research work and the results obtained are analysed with the help of statistical package for social sciences (SPSS).In addition, the researcher also provided a conclusive discussion of the results and establishing necessary inferences and implications based on the relationship between green banking practices and the sources of green financing on deposit money banks in Nigeria.Table 2 and Figure 1 presented a total of five hundred and twenty (520) copies of the questionnaire distributed to some selected staff of deposit money banks in Nigeria.The researcher was able to retrieved five hundred (500) copies, representing 96.2% of the total number of questionnaire distributed.Thus, twelve (12) copies representing, 2.3% were not retrieved due to time constraints the researcher could not continue waiting for the respondents who were not available to return their questionnaire at the appointed date while eight (8) copies representing 1.5% were not properly fill hence the researchers rejected those questionnaires.Therefore, five hundred (500) was used as new respondents sample size for the study.In table 3, the descriptive statistics of the data are presented with the variables of banks' green investment-related practices (BGI), banks' employee-related practices (BEP), banks' daily-related practices (BAP), banks' customer-related practices (BCP), banks' policy-related practices (BPP) and banks' green financing (BGF).The results showed that all the independent variables have a positive growth rate as indicated between the minimum, maximum mean and standard derivation statistical values.BGI, BEP, BAP, BCP, BPP and BGF grows from 1.00 to 5.00 with a Mean values of 3.1006, 3.3904, 3.3103, 3.2151, 3.2189 and 3.2453.However, the bar chart presented that BGF has the highest Mean value fellow by BEP, BPP and BCP.The result also indicated the skewness and kurtosis show a high level of consistency.The various statistics indicate that the variables have different distribution.The skewness and kurtosis statistics provide useful information about the symmetry of the probability distribution of various data series as well as the thickness of the tails of these distributions respectively.All the variables had negative skewed means that, BGI, BEP, BAP, BCP, BPP and BGF had a short right tail.Results also indicate that, all the variables had positive kurtosis implying that, the extent of flatness of the distribution is not normally among these variables.Pearson correlation coefficient was used to compute the correlational relationship between the independent variables banks' employee-related practices (BEP), banks' daily operations-related practices (BAP), banks' customer-related practices (BCP), banks' policy-related practices (BPP), banks' green investment-related practices (BGI) and the independent variable banks' green financing (BGF).According to Appah (2020), this relationship is assumed to be linear and the correlation coefficient ranges from -1.0 (perfect negative correlation) to +1.0 (perfect positive relationship).The correlation coefficient was calculated to determine the strength of the relationship between independent and dependent variables (Kothari, 2013).

Decision:
The results in table 4 revealed a Pearson Correlation Coefficient (rho) of R-value (-0.732 ** ) which illustrated a strong negative relationship between banks' employee-related practices of green banking and sources green financing of deposit money banks in Nigeria.Rvalue (-0.684 ** ) illustrated a strong negative relationship between banks' daily operations-related practices of green banking and sources green financing of deposit money banks in Nigeria.Rvalue (0.839 ** ) illustrated a strong positive relationship between banks' customers-related practices of green banking and sources green financing of deposit money banks in Nigeria.Rvalue (-0.07 ** ) illustrated a very weak negative relationship between banks' policy-related practices of green banking and sources green financing of deposit money banks in Nigeria.Rvalue (0.489 ** ) illustrated a moderate positive relationship between banks' green investments related practices of green banking and sources green financing of deposit money banks in Nigeria.Regression coefficient of R = 0.905 or 90.5% indicated that relationship exist between independent variables and dependent variable.The coefficient of determination R 2 = 0.819 which showed that 81.9% of variation in green banking and sources green financing (BGF) is explained by banks' employee-related practices (BEP), banks' daily operations-related practices (BAP), banks' customer-related practices (BCP), banks' policy-related practices (BPP), banks' green investment-related practices (BGI).This implying that there is a positive relationship between banks' employee-related practices (BEP), banks' daily operations-related practices (BAP), banks' customer-related practices (BCP), banks' policy-related practices (BPP), banks' green investment-related practices (BGI) and green banking and sources green financing (BGF).The Durbin-Watson d = 0.405 indicate that there is no first order linear auto-correlation in the data and it shows that the model has goodness of fitness.6 had shown a regression significant P-value of 0.000 < 0.05 alpha level, F-value 60.593 which illustrated that the overall model is statistically significant at 0.05 alpha level between banks' employee-related practices (BEP), banks' daily operations-related practices (BAP), banks' customer-related practices (BCP), banks' policy-related practices (BPP), banks' green investmentrelated practices (BGI) and green banking and sources green financing (BGF). of deposit money banks in Nigeria.Decision 1: Table 7 indicated that, the beta value of 0.277 ad P value of 0.000 is < less than 0.05 significant level between banks' employee-related practices of green banking and sources green financing of deposit money banks in Nigeria.Therefore, we rejected the null hypothesis and accepted the alternative which stated that, banks' employee-related practices of green banking positively and significantly impact on sources green financing of deposit money banks in Nigeria.Decision 2: Table 7 disclosed that, the beta value of 0.234 and P value of 0.000 is < less than 0.05 significant level between banks' daily operations-related practices of green banking and sources green financing of deposit money banks in Nigeria.Therefore, we rejected the null hypothesis and accepted the alternative which stated that, banks' daily operations-related practices of green banking positively and significantly impact sources green financing of deposit money banks in Nigeria.

Regression Analysis
Decision 3: Table 7 revealed that, the beta value of 0.553 and P value of 0.000 is < less than 0.05 significant level between banks' customers-related practices of green banking and sources green financing of deposit money banks in Nigeria.Therefore, we rejected the null hypothesis and accepted the alternative which stated that, banks' customers-related practices of green banking positively and significantly impact on environmental performance of deposit money banks in Nigeria.
Decision 4: The above table indicated that, the P value of 0.000 is < less than 0.05 significant level between banks' policy-related practices of green banking and sources green financing of deposit money banks in Nigeria.Therefore, we rejected the null hypothesis and accepted the alternative which stated that, banks' policy-related practices of green banking positively and significantly impact on sources green financing of deposit money banks in Nigeria.
Decision 5: The above table indicated that, the beta value of 0.031 and P value of 0.000 < less than 0.05 significant level between banks' green investment related practices of green banking and sources green financing of deposit money banks in Nigeria.Therefore, we rejected the null hypothesis and accepted the alternative which stated that, banks' green investment related practices of green banking positively and insignificantly impact on sources green financing of deposit money banks in Nigeria.

DISCUSSION OF FINDINGS
Banks' Employee-related Practices and Sources of Green Financing: The findings of the regression analysis revealed that banks' employee-related practices of green banking positively and significantly affect sources of green financing of deposit money banks in Nigeria.The result from this study is in agreement with the findings of Chen et al (2022) that banks' employee related practices influences the green financing of deposit money banks.

Banks' Daily Operations-related Practices and Sources of Green Financing:
The result from the regression analysis disclosed a positive and significant association between banks' daily operations-related practices and sources of green financing of deposit money banks in Nigeria.
The findings of this study is consistent with the research conducted of Chen et al (2022) that banks' daily related practices influences the green financing of deposit money banks.
Banks' Customers-related Practices and Sources of Green Financing: The regression analysis results disclosed a positive and significant association between banks' customers-related practices and sources of green financing of deposit money banks in Nigeria.The result from the study disagree with the findings of Chen et al (2022) that banks' customers related practices influences the sources of green financing of deposit money banks.

Banks' Policy-related Practices and Sources of Green Financing:
The findings from the regression analysis indicated a positive and significant association between banks' policy-related practices and sources of green financing of deposit money banks in Nigeria.The outcome of this study concur with the studies of Chen et al ( 2022) that banks' policy related practices influences the sources of green financing of deposit money banks.

Banks' Green Investment related Practices and Sources of Green Financing:
The results from the regression analysis showed a positive and significant association between banks' green investment related practices and sources of green financing of deposit money banks in Nigeria.
The outcome of this study concur with Chen et al ( 2022) that banks' green investment related practices influences the sources of green financing of deposit money banks.

Summary, Conclusion, Implications, Recommendations and Contribution to Knowledge
This study investigated green banking practices and sources of green financing of deposit money banks in Nigeria.The study examined employee related practices, daily related practices, customer related practices, banks' policy related practices and green investment on sources of green financing of deposit money banks in Nigeria.The study anchored on institutional theory and several empirical studies were examined to identify the gaps in literature.The study used questionnaire as the primary source of data collection and responses obtained from the administered questionnaires were analysed using descriptive statistics, correlation matrix and regression analysis.The results from the regression analysis revealed that banks' employee-related practices of green banking positively and significantly influence sources of green financing of deposit money banks in Nigeria; banks' daily operations-related practices of green banking positively and significantly affect sources of green financing of deposit money banks in Nigeria; banks' customers-related practices of green banking positivley but significantly influence sources of green financing of deposit money banks in Nigeria; banks' policy-related practices of green banking positively and significantly influence sources of green financing of deposit money banks in Nigeria and banks' green investment related practices of green banking positively and significantly impact on sources of green financing of deposit money banks in Nigeria.
Print ISSN: 2517-276X Consequently, on the basis of the findings the study concluded that green banking practices positively influences the sources of green financing of deposit money banks in Nigeria.The results from this empirical study provide helpful implications for bankers, managers, banking institutions, academics and government administrators in Nigeria through the sponsorship and promotion of green banking practices and the provision of green finance to boost banks' environmental performance, and consequently, Nigeria's sustainable economic growth and development.
Therefore, the study recommended that banks in Nigeria should incorporate green banking practices such as banks' employee-related practices, banks' daily operations-related practices, banks' customers-related practices, banks' policy-related practices and banks' green investment related practices in the banking system through the reduction of paper usage, provision of ecofriendly banking practices such as ATMs and online banking, establishment of green branches and implementation of green banking policies to improve banks' environmental performance in Nigeria; banks in Nigeria should ensure that green banking practices and environmental risk management guidelines are applied effectively and efficiently; The government and banks in Nigeria should apply necessary steps to access the international green financing funds, improve the quality of green credit and equity finance; banks in Nigeria should diversify the diverse green banking products in different environmentally friendly projects for sustainable projects for environmental performance and sustainable development; and government should provide incentives and encourage environmentally sustainable technologies that would enhance banks environmental performance and sources of green financing in Nigeria. Figure 2 depicts the results of the test of hypotheses.Generally, the arrows represented where there is a positive, negative, significant and insignificant relationship of the predictor/independent variable and the criterion/dependent variables.From fig 2 the P represents significant relationship which was indicated with red line.The break red line represents results findings that had insignificant relationship, the blue line represent results findings that had positive relationship while the break blue line represents results findings that had negative relationships.
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Figure 2 :
Figure 2:Heuristic Model showing the results of green banking practices on corporate environmental performance and green financing of deposit money banks in Nigeria Source: Constructed byResearcher's (2023) ://bjmas.org/index.php/bjmas/indexPublished by the European Centre for Research Training and Development UK

Table 7 Model Two Coefficients a
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