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Much Ado About Nothing? Sustainability Disclosure in the Banking Industry

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  • Hummel, Katrin
  • Festl-Pell, Diana

Abstract

This paper examines the sustainability disclosure in the banking industry with respect to potential greenwashing. We build a theoretical framework to assess the sustainability disclosure along materiality criteria in the banking industry and apply this framework to the corporate sustainability reporting of two global systemically important banks. The results of our case study point toward the existence of greenwashing, mainly in the most material areas of the sustainability disclosure of our sample banks, but also highlight the shortcomings of existing disclosure guidelines to adequately account for material sector-specific sustainability issues.

Suggested Citation

  • Hummel, Katrin & Festl-Pell, Diana, 2015. "Much Ado About Nothing? Sustainability Disclosure in the Banking Industry," Zeitschrift für Wirtschafts- und Unternehmensethik - Journal for Business, Economics & Ethics, Rainer Hampp Verlag, vol. 16(3), pages 369-393.
    • Handle: RePEc:rai:ethics:doi:10.1688/zfwu-2015-03-hummel
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    Citations

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    Cited by:

    1. 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).
    2. 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.
    3. 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.

    More about this item

    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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