文章基本信息

标题：Sustainable Development and European Banks: A Non-Financial Disclosure Analysis
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作者：Simona Cosma ; Andrea Venturelli ; Paola Schwizer 等
期刊名称：Sustainability
印刷版ISSN：2071-1050
出版年度：2020
卷号：12
期号：15
页码：6146
DOI：10.3390/su12156146
语种：English
出版社：MDPI, Open Access Journal
摘要：This paper aims at contributing to the debate on the relationships between the European financial sector and sustainable development. Using a non-financial disclosure analysis of 262 European banks, the research sought, first, to investigate the “scope” of the contribution of European banks to the Sustainable Development Goals (SDGs) and, second, to explore the factors that seem to differentiate the SDGs approach among banks. The results show that country of origin, legal system, and adoption of an integrated report seem to differentiate banks in terms of contribution to the SDGs. The business model and stock exchange listing, conversely, do not seem to represent discriminatory factor in the contribution of banks toward the SDGs. The study can be useful for managers and decision makers to develop policies to support organizations in contributing to the SDGs.