As the relevant European Union directives require in-depth sustainability reporting from large institutions, banks are among the concerned with disclosure obligations. Several institutions prepare self-structured recommendations by which companies are indirectly fostered to make their operation...

This study examined the disclosure of risks and opportunities in the integrated reports (IRs) of the top five banks in South Africa. It assesses whether the risk and opportunity disclosures provided comply with the requirements of the International Integrated Reporting Framework (IIRF), as well...

Verlagsinfo: Die Teilnehmer der nationalen europäischen Märkte sehen sich im Zuge des seit geraumer Zeit andauernden und noch anhaltenden Wandlungsprozesses mit neuen Rahmenbedingungen konfrontiert. Der Wandel kann mit Schlagwörtern wie Technologisierung, Globalisierung,...