Determinants of Sustainability Reporting in the Romanian Banking Sector
This paper investigates the determinants of Sustainable Development Goals (SDG) reporting in the Romanian banking sector over an extended time horizon (2017-2023), employing a mixed-method approach that combines content analysis, fixed-effects regression, and regression trees. The analysis covers 17...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Chamber of Financial Auditors of Romania
2025-05-01
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| Series: | Audit Financiar |
| Subjects: | |
| Online Access: | http://revista.cafr.ro/temp/Article_9796.pdf |
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