Article: Human rights disclosure and sustainable banking: evidence from Europe and implications for policy Journal: International Journal of Applied Decision Sciences (IJADS) 2024 Vol.17 No.1 pp.60 - 87 Abstract: This paper investigates the nature and quality of human rights reporting and disclosure in sustainable banking and its practices in providing information to stakeholders and assuring sustainability and sustainable development. Thus, this paper aims at analysing what are human rights information reported and disclosed by the banking industry to assure transparency and sustainable practices, drafting corporate transparency, sustainability and responsibility. We used the quantitative methodology based on the statistical analysis to represent the role of human rights disclosure in the sustainable banking. Using frameworks by corporate disclosure theories, we built our sample of all banks included in the EUROStoxx 600. We developed the regression analysis establishing the relationship between sustainability disclosure and human rights. Our results show achievements in the sustainability reporting and disclosure in representing human rights information by sustainable banking and practices. The positioning of human rights information is directed to increase corporate transparency, corporate responsibility and responsible investments decisions as well as sustainability and sustainable development. Inderscience Publishers - linking academia, business and industry through research

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Title: Human rights disclosure and sustainable banking: evidence from Europe and implications for policy

Authors: Loris Di Nallo; Alberto Manzari; Raffaele Trequattrini

Addresses: Department of Economics and Law, University of Cassino and Southern Lazio, Via S. Angelo, Loc. Folcara, 03043, Cassino (FR), Italy ' Department of Economics, Management and Business Law, University of Bari Aldo Moro, Largo Abbazia Santa Scolastica, 53, 70121 Bari (BA), Italy ' Department of Economics and Law, University of Cassino and Southern Lazio, Via S. Angelo, Loc. Folcara, 03043, Cassino (FR), Italy

Abstract: This paper investigates the nature and quality of human rights reporting and disclosure in sustainable banking and its practices in providing information to stakeholders and assuring sustainability and sustainable development. Thus, this paper aims at analysing what are human rights information reported and disclosed by the banking industry to assure transparency and sustainable practices, drafting corporate transparency, sustainability and responsibility. We used the quantitative methodology based on the statistical analysis to represent the role of human rights disclosure in the sustainable banking. Using frameworks by corporate disclosure theories, we built our sample of all banks included in the EUROStoxx 600. We developed the regression analysis establishing the relationship between sustainability disclosure and human rights. Our results show achievements in the sustainability reporting and disclosure in representing human rights information by sustainable banking and practices. The positioning of human rights information is directed to increase corporate transparency, corporate responsibility and responsible investments decisions as well as sustainability and sustainable development.

Keywords: sustainability; human rights disclosure; sustainable banking; responsible investment decisions; sustainable strategy; sustainable finance; sustainable development; metrics.

DOI: 10.1504/IJADS.2024.135204

International Journal of Applied Decision Sciences, 2024 Vol.17 No.1, pp.60 - 87

Received: 15 Mar 2022
Accepted: 17 Jul 2022
Published online: 02 Dec 2023 *

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Title: Human rights disclosure and sustainable banking: evidence from Europe and implications for policy

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