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Much ado about nothing? Sustainability disclosure in the banking industry


Hummel, Katrin; Festl-Pell, Diana Brigitte (2015). Much ado about nothing? Sustainability disclosure in the banking industry. Zeitschrift für Wirtschafts- und Unternehmensethik:online.

Abstract

This paper examines the sustainability disclosure in the banking industry with respect to potential greenwashing. We build a theoretical framework to assess the sustainability disclosure along materiali-ty criteria in the banking industry and apply this framework to the corporate sustainability reporting of two global systemically important banks. The results of our case study point toward the existence of greenwashing mainly in the most material area of the sustainability disclosure of our sample banks, but also highlight the shortcomings of existing disclosure guidelines to adequately account for material sector-specific sustainability issues.

Abstract

This paper examines the sustainability disclosure in the banking industry with respect to potential greenwashing. We build a theoretical framework to assess the sustainability disclosure along materiali-ty criteria in the banking industry and apply this framework to the corporate sustainability reporting of two global systemically important banks. The results of our case study point toward the existence of greenwashing mainly in the most material area of the sustainability disclosure of our sample banks, but also highlight the shortcomings of existing disclosure guidelines to adequately account for material sector-specific sustainability issues.

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Additional indexing

Other titles:Viel Lärm um nichts? Nachhaltigkeitsberichterstattung im Bankensektor
Item Type:Journal Article, refereed, original work
Communities & Collections:03 Faculty of Economics > Department of Business Administration
Dewey Decimal Classification:330 Economics
Uncontrolled Keywords:greenwashing, corporate sustainability disclosure, banking industry, materiality
Language:English
Date:2015
Deposited On:11 Dec 2015 13:09
Last Modified:14 Feb 2018 09:56
Publisher:Rainer Hampp Verlag
ISSN:1439-880X
OA Status:Green
Free access at:Publisher DOI. An embargo period may apply.
Related URLs:http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2657402
Other Identification Number:merlin-id:12481

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