As the relevant European Union directives require in-depth sustainability reporting from large institutions, banks are … companies are indirectly fostered to make their operation more sustainable through reporting and to help compliance with the … upcoming Corporate Sustainability Reporting Directive (CSRD) regulations. However, in the preparation period, differences can …

The EU Corporate Sustainability Reporting Directive (CSRD) presents both challenges and criticisms, but it will also … Sustainability Reporting Standards (ESRS). Next, we present a snapshot of Significant Italian banks' awareness and coverage of ESRS …-related topics, by conducting a content analysis focused on their non-financial reporting. We also outline some major governance and …

The objective of this study is to present an overview of sustainability reporting in the financial industry between …

expected that, as often argued, corporate reporting and corporate governance can improve performance in order to boost … investors' confidence. However, the interrelationship between corporate reporting, corporate governance, going concern, and … relationship among corporate reporting, corporate governance, going concern, and investor confidence for banks in the sub …

European companies that are larger than a specific size have had to comply with reporting requirements on non …-financial topics since 2017 under the European Union's Non-Financial Reporting Directive (2014/95/EU), thereby making non …-financial reporting (NFR) mandatory. To the best of the author's knowledge, no study has examined the quality of non-financial reporting …