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In response to increasing concerns by stakeholders, there has been a trend for many public corporations in recent years to provide more information on environmental matters within the annual report. Moreover, the increasing public awareness of environmental issues has put pressure on...
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Companies worldwide increasingly engaged in corporate social responsibility disclosure, particularly corporate environmental disclosure (CED) has gained increasing importance since the 1980s. Reporting environmental performance has become a fundamental corporate governance mechanism to improve...
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This study contributes to an understanding of the practice of social reporting in Italian bank foundations …. Specifically, the study examines the views of the preparers of social reports. In Italy, the development of social reports for non …?The research was conducted using a survey submitted to the preparers of social reports of all Italian bank foundations (BFs). The …
Persistent link: https://www.econbiz.de/10013130411
reference to Cooperative Credit Banks (BCC) in Italy, if the intensity of SD is actually representative of the social …
Persistent link: https://www.econbiz.de/10013071881
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We investigate bank loans' specialness with a particular focus on the recent boom and bust cycle. We perform an … January 2000 and December 2009. We find a significant and negative reaction to bank loan announcements which is mostly driven … by loan provided during the crisis period. We also document significant changes in bank behavior over the boom and bust …
Persistent link: https://www.econbiz.de/10013105186
, lending directives and disguised taxation. Increases in interest rates caused sharp drops in securities prices. Hence bank …, deceived by negative real interest rates on bank deposits, moved towards financial instruments issued by non …
Persistent link: https://www.econbiz.de/10013107391