Abstract
AbstractThe importance of sustainability reporting has grown steadily over time and banks, as intermediaries in the capital allocation, are significantly involved in the issue. By analyzing the development of studies on banks' sustainability reporting over the past 30 years, this contribution aims to set up a conceptual framework for guiding historical research and glimpsing future directions. Most of the literature on sustainability reporting is organized by specific topics and rarely by periods, while research in this area suffers from the lack of historical analysis models. The study addresses these two research gaps by applying the historical approach both to a structured literature review and to the interpretation of the results. The theoretical utility of the study consists in the development of a conceptual framework for historical research, while its practical relevance lies in indicating to banks and lawmakers the critical issues and opportunities of the ongoing regulatory changes.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: Corporate Social Responsibility and Environmental Management
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
