Löw, Edgar; Erichsen, Giulia; Liang, Benjamin; … - 2021
(listed or non-listed), country of the head-quarter, (external) auditor and bank´s CSR report type. Therefore, this adds …. Besides the integration of ESG and CSR into the banks’ operations, it can serve and be utilized as risk management tools. This … paper investigates the effectiveness of the EU Non-Financial Reporting Directive (2014/95/EU) with respect to the CSR …