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Forum | Papers » Sdg Reporting and Financial disclosure: evidence from European banks

Sdg Reporting and Financial disclosure: evidence from European banks

Simona Cosma, Andrea Venturelli, Vittorio Boscia, Paola Schwizer
February 2020 - n. 2
Keywords: Banche, Sviluppo sostenibile, Europa
Jel codes: G21, G28, M14

The study aims to contribute to the debate on the relationship between the Eu financial sector and sustainable development, by observing if and how European banks are moving towards sustainable development goals (Sdg). Through a content analysis carried out on the «non-financial statements» of 262 European banks relating to the 2017 financial year, the study estimates a low propensity of Eu banks to report issues related to sustainable development.The priority Sdg are represented by goals 8 (economic growth and decent work) and 13 (fight against climate change). Country and integrated report seem significant discriminants of the Sdg reporting.

 

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