Non-Financial Reporting-Reference-Cited by-同舟云学术

Non-Financial Reporting

Published:2022 Issue: Volume: Page:163-190
ISSN:2327-5677
Container-title:Modern Regulations and Practices for Social and Environmental Accounting
language:
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Author:

Nunes Catia¹,Ferreira Leonor Fernandes¹^ORCID

Affiliation:

1. Nova School of Business and Economics, Portugal

Abstract

This chapter analyzes disclosures on anti-money laundering made by the largest banks in Germany, France, and the United Kingdom. Directive 2014/95/EU has transformed the way banks with more than 500 employees disclose non-financial information. The findings show that between 2013 and 2017 compliance has increased, while understandability has remained the same. Despite the fact that a common regulation is applied, this research highlights differences and similarities in disclosures of non-financial information among banks. It adds an overview of the non-financial reporting in the banking sector to the literature, which is not limited to a specific country.

Publisher

IGI Global

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