This paper aims at contributing to the debate on the relationships between the European financial sector and sustainable development. Using a non-financial disclosure analysis of 262 European banks, the research sought, first, to investigate the "scope" of the contribution of European banks to the Sustainable Development Goals (SDGs) and, second, to explore the factors that seem to differentiate the SDGs approach among banks. The results show that country of origin, legal system, and adoption of an integrated report seem to differentiate banks in terms of contribution to the SDGs. The business model and stock exchange listing, conversely, do not seem to represent discriminatory factor in the contribution of banks toward the SDGs. The study can be useful for managers and decision makers to develop policies to support organizations in contributing to the SDGs.

Cosma, S., Venturelli, A., Schwizer, P., Boscia, V. (2020). Sustainable development and european banks: A non-financial disclosure analysis. SUSTAINABILITY, 12(15) [10.3390/su12156146].

Sustainable development and european banks: A non-financial disclosure analysis

Schwizer P.;
2020

Abstract

This paper aims at contributing to the debate on the relationships between the European financial sector and sustainable development. Using a non-financial disclosure analysis of 262 European banks, the research sought, first, to investigate the "scope" of the contribution of European banks to the Sustainable Development Goals (SDGs) and, second, to explore the factors that seem to differentiate the SDGs approach among banks. The results show that country of origin, legal system, and adoption of an integrated report seem to differentiate banks in terms of contribution to the SDGs. The business model and stock exchange listing, conversely, do not seem to represent discriminatory factor in the contribution of banks toward the SDGs. The study can be useful for managers and decision makers to develop policies to support organizations in contributing to the SDGs.
Articolo in rivista - Articolo scientifico
2030 agenda; European banks; Non-financial disclosure; SDG reporting; Sustainable development goals;
English
2020
12
15
6146
open
Cosma, S., Venturelli, A., Schwizer, P., Boscia, V. (2020). Sustainable development and european banks: A non-financial disclosure analysis. SUSTAINABILITY, 12(15) [10.3390/su12156146].
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10281/627822
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