How transparent are European banks on sustainability?

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    Abstract

    There is much existing and upcoming European legislation on sustainable finance. Banks play an important role in the transition to a sustainable society. As a result expectations on transparency by European bank increases. The research results with respect to 50 large European banks shows that they report detailed information, but that the most relevant information such as on sustainability in the portfolio, in risk management and remuneration needs is missing or needs to be improved
    Translated title of the contributionHow transparent are European banks on sustainability?
    Original languageDutch
    Pages (from-to)509-522
    Number of pages14
    JournalMaandblad voor Accountancy en Bedrijfseconomie
    Volume94
    Issue number11/12
    DOIs
    Publication statusPublished - 2020

    Keywords

    • European banks
    • sustainability
    • annual report
    • non-financial information

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