Much Ado About Nothing? Sustainability Disclosure in the Banking Industry
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Cited by:
- Josef Baumüller & Michaela-Maria Schaffhauser-Linzatti, 2018. "In search of materiality for nonfinancial information—reporting requirements of the Directive 2014/95/EU [Wesentlichkeit(en) in der nichtfinanziellen Berichterstattung – Eine Analyse der Berichtspf," Sustainability Nexus Forum, Springer, vol. 26(1), pages 101-111, December.
- Hummel, Katrin & Laun, Ute & Krauss, Annette, 2021. "Management of environmental and social risks and topics in the banking sector - An empirical investigation," The British Accounting Review, Elsevier, vol. 53(1).
- Katrin Hummel & Christian Schlick & Matthias Fifka, 2019. "The Role of Sustainability Performance and Accounting Assurors in Sustainability Assurance Engagements," Journal of Business Ethics, Springer, vol. 154(3), pages 733-757, February.
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Keywords
Greenwashing; Corporate Sustainability Disclosure; Banking Industry; Materiality;All these keywords.
JEL classification:
- A13 - General Economics and Teaching - - General Economics - - - Relation of Economics to Social Values
- A14 - General Economics and Teaching - - General Economics - - - Sociology of Economics
- M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
- Z10 - Other Special Topics - - Cultural Economics - - - General
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