Please use this identifier to cite or link to this item:
https://doi.org/10.48548/pubdata-1479
| Resource type | Journal Article |
| Title(s) | Mandatory non-financial reporting in the banking industry: assessing reporting quality and determinants |
| DOI | 10.48548/pubdata-1479 |
| Handle | 20.500.14123/1553 |
| Creator | Schröder, Philipp  0000-0003-2176-4264 |
| Abstract | 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. |
| Language | English |
| Keywords | Banks; Corporate Social Responsibility; Non-financial Reporting; Reporting Quality |
| Year of publication in PubData | 2024 |
| Publishing type | Parallel publication |
| Publication version | Published version |
| Date issued | 2022-05-18 |
| Creation context | Research |
| Notes | This publication was funded by the Open Access Publication Fund of Leuphana University Lüneburg. |
| Published by | Medien- und Informationszentrum, Leuphana Universität Lüneburg |
| Related resources |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
Schroeder_Mandatory_non-financial_reporting_in_the_banking_industry.pdf License: 
open-access | 815.65 kB | Adobe PDF | View/Open |
Items in PubData are protected by copyright, with all rights reserved, unless otherwise indicated.
Views
BibTeX
RIS
Item Export Bar
Datacite XML
OpenAIRE4
Access statistics
Page view(s): 2
Download(s): 7