sustainability ("ESG"), typically considered as intangibles, can be explained by tangible factors such as banks' fundamentals …, country ESG performance, macroeconomic factors and institutional quality. Based on panel estimation of 251 banks from 45 … influence banks' disclosure of ESG policies and practices. Nonprofitable banks disclose ESG, probably to build reputation and to …

governance in the reporting practice of banks listed on the Warsaw Stock Exchange. The survey examined the disclosures concerning … the main features of the internal control and risk management systems in relation to financial reporting in banks … research method involving the analysis of annual reports disclosed by banks. The method of induction was used in the process of …

Banks are crucial enablers of financial and economic development. They have an immense corporate social responsibility … (CSR) towards society. Bank´s CSR activities are considered increasingly vital for their own success and sustainable growth … Directive was required to be adopted by banks and other companies for financial year 2017. This study analyses the quality of …