The paper analyzes Information Technology (IT) governance disclosure on a sample of the major 20 EU banks (from Italy, Germany, France and Spain) to observe if, how and where banks report on their IT governance issues. Since IT governance (like other aspects of banking business) can be...

The paper analyzes Information Technology (IT) governance disclosure on a sample of the major 20 EU banks (from Italy, Germany, France and Spain) to observe if, how and where banks report on their IT governance issues. Since IT governance (like other aspects of banking business) can be...

This research explores banks’ motivation to engage in voluntary ESG practises by searching for evidence of a positive association between Environmental, Social, and Governance Performance (ESGP) and Corporate Financial Performance (CFP).Even though the link between ESGP and company CFP has...