The question of whether it pays to be green has been addressed by many studies, but despite the growing number of works, the debate about the relationship between environmental performance, environmental disclosure, and banks' performance is still unresolved, and mixed results have been found....

This study examines whether the level of environmental disclosure in banks' financial reports matches less brown lending portfolios. Using granular credit register data and detailed information on firm-level greenhouse gas emission intensities, we find a negative relationship between...

In fünf Kapiteln informiert dieses Buch über den Entwicklungsstand, die Leistungsmöglichkeiten und Leistungsgrenzen von betrieblichen Umweltkennzahlen. Zunächst werden die Kennzahlen in ihrer Abbildungs- und Lenkungsfunktion im Rahmen von Controlling gezeigt. Das zweite Kapitel behandelt die...