ESG Disclosure: Evidence from Romanian Banking Sector

Luciana Simona Pascu (Mihaila) ()
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Luciana Simona Pascu (Mihaila): ”1st of December 1918” University of Alba Iulia, Romania

Ovidius University Annals, Economic Sciences Series, 2024, vol. XXIV, issue 2, 624-630

Abstract: Starting from the three factors represented by the acronym ESG: environmental, social, governance, the central objective of this research is to identify the main ESG actions of the Romanian banking system. The research hypothesis is that most banking institutions show interest in ESG reporting. The research methodology was based on a qualitative analysis of non-financial reports published by banks in Romania, for the year 2023; the research conducted trying to demonstrate the orientation of banks towards the adoption of ESG strategies. Given the crucial role that banks have in the national economy, this paper wants to highlight the current level of ESG reporting of banks, in order to support the improvement of sustainability practices.

Keywords: ESG; banking; sustainability report; annual report; nonfinancial reporting (search for similar items in EconPapers)
JEL-codes: G21 M41 Q56 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xxiv:y:2024:i:2:p:624-630

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