| Title |
Sustainable Development and European Banks: A Non-Financial Disclosure Analysis |
| ID_Doc |
70765 |
| Authors |
Cosma, S; Venturelli, A; Schwizer, P; Boscia, V |
| Title |
Sustainable Development and European Banks: A Non-Financial Disclosure Analysis |
| Year |
2020 |
| Published |
Sustainability, 12, 15 |
| DOI |
10.3390/su12156146 |
| Abstract |
This paper aims at contributing to the debate on the relationships between the European financial sector and sustainable development. Using a non-financial disclosure analysis of 262 European banks, the research sought, first, to investigate the "scope" of the contribution of European banks to the Sustainable Development Goals (SDGs) and, second, to explore the factors that seem to differentiate the SDGs approach among banks. The results show that country of origin, legal system, and adoption of an integrated report seem to differentiate banks in terms of contribution to the SDGs. The business model and stock exchange listing, conversely, do not seem to represent discriminatory factor in the contribution of banks toward the SDGs. The study can be useful for managers and decision makers to develop policies to support organizations in contributing to the SDGs. |
| Author Keywords |
sustainable development goals; SDG reporting; 2030 agenda; European banks; non-financial disclosure |
| Index Keywords |
Index Keywords |
| Document Type |
Other |
| Open Access |
Open Access |
| Source |
Science Citation Index Expanded (SCI-EXPANDED); Social Science Citation Index (SSCI) |
| EID |
WOS:000568127400001 |
| WoS Category |
Green & Sustainable Science & Technology; Environmental Sciences; Environmental Studies |
| Research Area |
Science & Technology - Other Topics; Environmental Sciences & Ecology |
| PDF |
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