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...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Pensoft
2024-11-01
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| Series: | MAB |
| Online Access: | https://mab-online.nl/article/136951/download/pdf/ |
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