Sustainable development efforts, initiated by the SDGs and the Paris Agreement on climate
change, are bringing banking to the center of the debate, which calls for, among other …

Purpose The purpose of this paper is to extend the applicability of stakeholder, legitimacy
and signaling theories by examining to what extent proactive corporate social responsibility …

This article analyses the effects of economic crises on the relationship between
environmental practices, environmental performance and business performance. Six …

Purpose “Economic crises” and “corporate social responsibility (CSR) initiatives” are two
issues that dominate the modern business agenda. Although related, these issues have …

Integrated reporting (IR) is an emerging practice increasingly capturing the attention of
companies. The purpose of this paper is to analyze how the integrated reports issued by …

The importance of sustainability reporting has grown steadily over time and banks, as
intermediaries in the capital allocation, are significantly involved in the issue. By analyzing …

Sažetak This paper aims to: a) analyse the environmental disclosure practice in the Serbian
banking sector, b) determine whether the degree of disclosure is higher in the case of big, ie …

ABSTRACT The EU Taxonomy Regulation relies on sustainability reporting to channel
financial resources to sustainable activities. Financial institutions are key actors in the …

Purpose This study aims to design a set of sustainability indicators that is pertinent to
cooperatives longevity. The primary goal of the cooperatives is towards meeting the …

This paper focuses on the sustainability information voluntarily disclosed by Italian mutual
banks or credit cooperative banks (CCBs) over the period 2015–2019. Our paper aims to …