Artikel
Mandatory non-financial reporting in the banking industry: assessing reporting quality and determinants
European companies that are larger than a specific size have had to comply with reporting requirements on non-financial topics since 2017 under the European Union's Non-Financial Reporting Directive (2014/95/EU), thereby making non-financial reporting (NFR) mandatory. To the best of the author's knowledge, no study has examined the quality of non-financial reporting in banks' compulsory reports over several years. Therefore, the unique objective of this study is to assess the non-financial reporting quality (NFRQ) in the mandatory NFR of the 100 largest banks operating in Germany over three years, and identify reporting-level determinants (experience, format, framework, and audit) that impact NFRQ. A novel framework is developed to measure NFRQ, and different statistical analyses are used to test hypotheses. This study provides notable results: (1) NFRQ in banks' mandatory reporting is below average despite displaying significant positive development over the years; and (2) banks' NFRQ is significantly impacted by three reporting-level determinants (experience, format, and framework). Additionally, this study highlights meaningful implications for theory, practice, and policy on the future of mandatory NFR in the EU.
- Sprache
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Englisch
- Erschienen in
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Journal: Cogent Business & Management ; ISSN: 2331-1975 ; Volume: 9 ; Year: 2022 ; Issue: 1 ; Pages: 1-24
- Klassifikation
-
Management
- Thema
-
Germany
banks
corporate social responsibility (CSR)
Directive 2014/95/EU
mandatory
non-financial reporting
reporting quality
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Schröder, Philipp
- Ereignis
-
Veröffentlichung
- (wer)
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Taylor & Francis
- (wo)
-
Abingdon
- (wann)
-
2022
- DOI
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doi:10.1080/23311975.2022.2073628
- Letzte Aktualisierung
-
10.03.2025, 11:45 MEZ
Datenpartner
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Schröder, Philipp
- Taylor & Francis
Entstanden
- 2022
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