Environmental accounting as a tool of qualitative improvement of banks' services: the case of Greece

Ioannis E. Nikolaou

International Journal of Financial Services Management, 2007, vol. 2, issue 1/2, 133-143

Abstract: Recently, in the banking sector, consideration of corporate environmental information has been increasingly incorporated into the decision-making process. This trend is a result of the relationship between environmental and credit risk and the growing demand from banks for this information. Information of this kind is, as a rule, disclosed to the sector through ad hoc environmental accounting methods. Lately, the banking sector in Greece has been adopting this practice. The scope of this paper is to highlight the main variables, the consideration of which is significant in the form of the decision-making practices of the contemporary Greek banking sector.

Keywords: environmental accounting; banking; decision making; environmental risk; credit risk; financial statements; Greece; financial services; south-eastern Europe. (search for similar items in EconPapers)
Date: 2007
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