IDEAS home Printed from https://ideas.repec.org/a/ovi/oviste/vxxivy2024i2p624-630.html
   My bibliography  Save this article

ESG Disclosure: Evidence from Romanian Banking Sector

Author

Listed:
  • Luciana Simona Pascu (Mihaila)

    (”1st of December 1918” University of Alba Iulia, Romania)

Abstract

Starting from the three factors represented by the acronym ESG: environmental, social, governance, the central objective of this research is to identify the main ESG actions of the Romanian banking system. The research hypothesis is that most banking institutions show interest in ESG reporting. The research methodology was based on a qualitative analysis of non-financial reports published by banks in Romania, for the year 2023; the research conducted trying to demonstrate the orientation of banks towards the adoption of ESG strategies. Given the crucial role that banks have in the national economy, this paper wants to highlight the current level of ESG reporting of banks, in order to support the improvement of sustainability practices.

Suggested Citation

  • Luciana Simona Pascu (Mihaila), 2024. "ESG Disclosure: Evidence from Romanian Banking Sector," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 624-630, December.
    • Handle: RePEc:ovi:oviste:v:xxiv:y:2024:i:2:p:624-630
    as

    Download full text from publisher

    File URL: https://stec.univ-ovidius.ro/html/anale/RO/2024i2/Section%205/19.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    ESG; banking; sustainability report; annual report; nonfinancial reporting;
    All these keywords.

    JEL classification:

    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:xxiv:y:2024:i:2:p:624-630. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gheorghiu Gabriela (email available below). General contact details of provider: https://edirc.repec.org/data/feoviro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.