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 contribution | How transparent are European banks on sustainability? |
---|---|
Original language | Dutch |
Pages (from-to) | 509-522 |
Number of pages | 14 |
Journal | Maandblad voor Accountancy en Bedrijfseconomie |
Volume | 94 |
Issue number | 11/12 |
DOIs | |
Publication status | Published - 2020 |
Keywords
- European banks
- sustainability
- annual report
- non-financial information