for the disclosure of sustainability skills. We observe that German companies follow a more uniform approach to reporting … has resulted in significant variations in how companies define this essential disclosure item, thereby reducing the … comparability of the reported data. We recommend that policymakers specify skills disclosure rules for directors and director …

expectations placed on banking entities, there is a research gap on their disclosure practices and on the SDG-related information … there is greater homogeneity in the disclosure of non-financial information in the Spanish banking sector following the … to each SDG. The results reflected the plurality, in both breadth and quality, in the disclosure of non …