score:2
When your brother applies for his visa, he must convince the immigration officials that he is a genuine tourist and will not overstay.
So regarding your gift of money for the trip, the question is if it is reasonable for you to give the money. That depends on your income, expenses, and savings, and on your relationship to the recipient.
Looking at your Stackexchange profile, it would seem that you can afford the cost of a trip to Europe for your brother, and being an older sister explains why you would give him the money. So there should be no trouble in this regard. But your brother still has to submit his bank statements. Yours will explain the second bullet point above, but not the first.