Examination of the Sustainability Disclosure Practices at Banks Operating in Hungary
The EU’s directive on corporate sustainability reporting, which entered into force in 2022, brought changes to corporate disclosure practices. This study presents the potential effects of the new regulation on banks’ disclosures. In the course of the research, the disclosure practices of obliged ban...
Elmentve itt :
| Szerzők: | |
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| Dokumentumtípus: | Cikk |
| Megjelent: |
2026
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| Sorozat: | FINANCIAL AND ECONOMIC REVIEW
25 No. 1 |
| Tárgyszavak: | |
| doi: | 10.33893/FER.25.1.53 |
| mtmt: | 37058065 |
| Online Access: | http://publicatio.bibl.u-szeged.hu/40288 |
| Tartalmi kivonat: | The EU’s directive on corporate sustainability reporting, which entered into force in 2022, brought changes to corporate disclosure practices. This study presents the potential effects of the new regulation on banks’ disclosures. In the course of the research, the disclosure practices of obliged banks operating in Hungary were examined using content analysis. The results indicate that, as a consequence of the regulation, overall disclosure intensity decreased; however, this decline is driven more by formal than substantive changes. Reports place greater emphasis on descriptive content, while numerical and graphical disclosures have receded into the background. It can also be established that the sustainability reports of the examined banks have become more similar both in content and in form, confirming the unifying objective of the regulation. |
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| Terjedelem/Fizikai jellemzők: | 53-78 |
| ISSN: | 2415-9271 |