Corporate and Social Responsibility Reporting in the Greek banking sector: A comparative analysis
Begina, Aikaterini
The present study analyses the quality and comprehensiveness of sustainability disclosure in the Greek banking sector. The research approach adopted in this dissertation includes comparison with the level of non-financial disclosure by the largest European banks. We developed an evaluation tool based on the reporting principles included in the GRI G4 Guidelines and conducted an evaluation of stand-alone CSR reports published annually by three Greek banks and the ten largest European banks. The research findings indicate that the Greek banks are actually pioneers in certain aspects of sustainability disclosure, such as stakeholder inclusiveness, materiality identification and presentation of reported information in an understandable manner, which also enables stakeholders to draw a comparative analysis of the organisation’s performance.
