Cikanek, Sebastian Johannes and Landis, Dott Ric Cristina (2019) Sustainability Reporting in the banking industry: An analysis of the reporting practice of german full-service banks in the context of the CSR Directive Implementation Act. BETRIEBSWIRTSCHAFTLICHE FORSCHUNG UND PRAXIS, 71 (4). ISSN 0340-5370,
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This paper analyses the current practice of sustainability reporting in the German banking industry against the background of the EU-Directive on mandatory disclosure of non-financial and diversity information. It focuses on the three types of German full-service banks. The study uses content analysis to assess the development in the reporting practice of 33 Banks over the years 2014-2017. The approach considers both the disclosure on sustainability performance as well as the fulfillment of principles of sustainability reporting. The results suggest that sustainability is a relevant issue for German full-service banks. Nevertheless, their sustainability reporting shows different shortcomings. Major deficiencies concern the disclosures on sustainability issues concerning from products, services and supply chain as well as the severe lack of connectivity of financial and nonfinancial information.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | CORPORATE SOCIAL-RESPONSIBILITY; FINANCIAL PERFORMANCE; |
| Subjects: | 300 Social sciences > 330 Economics |
| Divisions: | Business, Economics and Information Systems > Institut für Betriebswirtschaftslehre > Lehrstuhl für Financial Accounting and Auditing (Prof. Dr. Axel Haller) |
| Depositing User: | Dr. Gernot Deinzer |
| Date Deposited: | 28 Apr 2020 13:05 |
| Last Modified: | 28 Apr 2020 13:05 |
| URI: | https://pred.uni-regensburg.de/id/eprint/27782 |
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