Diener, Florian; Špaček, Miroslav - In: International Journal of Financial Studies 8 (2020) 1, pp. 1-15
transition. Sustainable reporting is a holistic new reporting approach in banking and has only become partially mandatory for the … Sustainability Code as well as associated legal approaches. It concerns the assessment of mandatory sustainable reporting in the …. The results show that banks partly and not fully address digital issues in their reporting. It transpires that the …