期刊
SUSTAINABLE DEVELOPMENT
卷 27, 期 4, 页码 743-757出版社
WILEY
DOI: 10.1002/sd.1938
关键词
banking sector; Global Reporting Initiative (GRI) guidelines; sustainability accounting and reporting; sustainable development goals (SDGs)
The sustainable development goals (SDGs) reflect grand challenges that the global community needs to address in order to ensure economic welfare, environmental quality, social cohesion and prosperity for future generations. In this respect, the role of the banking sector, among other critical business entities and key stakeholders, is vital. The purpose of our paper is to examine how comprehensively the reported performance of banks aligns with the endorsement of SDGs. We employ the well-established framework of the Global Reporting Initiative (GRI) performance indicators for a comparative assessment of the nonfinancial performance disclosed in the annual sustainability reports. Focusing on a small sample of leading European banks, we find an overall low contribution to SDGs. Furthermore, each bank's contribution remains particularly heterogeneous towards most individual SDG goals. Likewise, bank-specific strategies drive the most extensively addressed SDGs, overlooking any critical importance of certain GRI indicators with multifaceted impact across several SDGs. The study sets forth managerial implications for improving effective reporting of SDG performance. It concludes with emerging opportunities for enhancing disclosure of SDGs contribution and highlights future research perspectives towards industry-wide shared-value appraisal under the scope of these pressing grand challenges.
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