scholarly journals Advancing the Sustainable Development Goals: Evidence from leading European banks

2019 ◽  
Author(s):  
Anna Avrampou ◽  
Antonis Skouloudis ◽  
George Iliopoulos ◽  
Nadeem Khan
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
The Sustainable Development ◽  
European Banks ◽  
Development Goals

scholarly journals Sustainable Development and European Banks: A Non-Financial Disclosure Analysis

2020 ◽  
Vol 12 (15) ◽  
pp. 6146
Author(s):  
Simona Cosma ◽  
Andrea Venturelli ◽  
Paola Schwizer ◽  
Vittorio Boscia
Keyword(s):  
Sustainable Development ◽  
Business Model ◽  
Sustainable Development Goals ◽  
Stock Exchange ◽  
Decision Makers ◽  
Financial Disclosure ◽  
The Sustainable Development ◽  
Support Organizations ◽  
European Banks ◽  
Development Goals

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.

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