Corporate Sustainability Indicators In Banking Sector

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Abstract

The purpose of this paper is to see the situation regarding the indicators from the Sustainability Reports. For this we use a qualitative research, a content analysis of these reports. Our sample is composed by the banks that develop their activity in our country for which we analysed the last year reports at group level. We choose only an industry sector to obtain the homogeneity of the sample. The findings reveal a number of 86 indicators, which were used in these reports. We analyzed the Global Reporting Initiative (GRI) indicators used by 12 companies. The most reported indicators are EN4, EN8, LA1, LA10, while the last reported indicators are E5, E10 E13 E15, EN20, EN21, EN23, EN27, HR9, HR10 The results obtained are important for future research in this area, for both managers and researchers.

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