Impact of climate-related matters on financial instruments’ reporting: An examination of disclosure quality in the annual reports of banks in the European Union

This study examines the disclosure quality in the 2023 annual reports of the impact that climate-related matters have on the reporting of financial instruments within banks. The sample contains the 44 largest banks supervised by the European Central Bank. We find that banks have high quality disclos...

Full description

Saved in:
Bibliographic Details
Main Authors: Tristan Brouwer, Ralph ter Hoeven
Format: Article
Language:English
Published: Pensoft 2024-11-01
Series:MAB
Online Access:https://mab-online.nl/article/136951/download/pdf/
Tags: Add Tag
No Tags, Be the first to tag this record!