Sustainability reporting in European cooperative Banks: an exploratory analysis

Cooperative banks, as a social economy institution, have a special relationship with sustainability. Given the lack of previous studies, we aim to develop an exploratory analysis on sustainability reporting in European cooperative banks. On one hand, we studied the sustainability reporting evolution...

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Detalles Bibliográficos
Autores: Bollas Araya, Helena María, Seguí Mas, Elies, Polo Garrido, Fernando
Tipo de recurso: artículo
Fecha de publicación:2014
País:España
Institución:Universidad Complutense de Madrid (UCM)
Repositorio:Docta Complutense
Idioma:inglés
OAI Identifier:oai:docta.ucm.es:20.500.14352/35324
Acceso en línea:https://hdl.handle.net/20.500.14352/35324
Access Level:acceso abierto
Palabra clave:G210
M140
M400
P130
CSR
Reports
GRI
Credit Cooperatives
Banks.
RSC
Sostenibilidad
Reporting
Cooperativas de crédito
Bancos.
Contabilidad (Economía)
Cooperativas
5303 Contabilidad Económica
id ES_df1f31ccbdb5cb53d0a39344da4de1cb
oai_identifier_str oai:docta.ucm.es:20.500.14352/35324
network_acronym_str ES
network_name_str España
repository_id_str
spelling Sustainability reporting in European cooperative Banks: an exploratory analysisInformes de sostenibilidad en cooperativas de crédito: un análisis de su divulgación en EuropaBollas Araya, Helena MaríaSeguí Mas, EliesPolo Garrido, FernandoG210M140M400P130CSRReportsGRICredit CooperativesBanks.RSCSostenibilidadReportingCooperativas de créditoBancos.Contabilidad (Economía)Cooperativas5303 Contabilidad EconómicaCooperative banks, as a social economy institution, have a special relationship with sustainability. Given the lack of previous studies, we aim to develop an exploratory analysis on sustainability reporting in European cooperative banks. On one hand, we studied the sustainability reporting evolution to know whether the crisis influenced on this practice. On the other hand, we compared cooperative reports with banks' reports. Moreover, we analysed the sustainability reports content to know what information is disclosed by cooperative banks. The results show that although the number of cooperative banks' reports is low, it responds to the weight in the European market. They also illustrate the late incorporation of cooperative banks into sustainability reporting (consequence of their conservative nature). We cannot conclude that differences between banks and cooperative banks were significant, but -in relation to private banks- cooperatives stand out in the use of latest standards, integrated reporting and best application levels. Regarding to the content of sustainability reports, cooperative banks provide more social issues than economic or environmental issues. In the current situation, disclosing information about sustainability would help to reinforce the stakeholders' trust.Facultad de Ciencias Económicas y Empresariales. Escuela de Estudios CooperativosUniversidad Complutense de Madrid20142014-01-0120142014-01-01journal articlehttp://purl.org/coar/resource_type/c_6501info:eu-repo/semantics/articleapplication/pdfhttps://hdl.handle.net/20.500.14352/35324reponame:Docta Complutenseinstname:Universidad Complutense de Madrid (UCM)Inglésengopen accesshttp://purl.org/coar/access_right/c_abf2info:eu-repo/semantics/openAccessoai:docta.ucm.es:20.500.14352/353242026-06-02T12:44:21Z
dc.title.none.fl_str_mv Sustainability reporting in European cooperative Banks: an exploratory analysis
Informes de sostenibilidad en cooperativas de crédito: un análisis de su divulgación en Europa
title Sustainability reporting in European cooperative Banks: an exploratory analysis
spellingShingle Sustainability reporting in European cooperative Banks: an exploratory analysis
Bollas Araya, Helena María
G210
M140
M400
P130
CSR
Reports
GRI
Credit Cooperatives
Banks.
RSC
Sostenibilidad
Reporting
Cooperativas de crédito
Bancos.
Contabilidad (Economía)
Cooperativas
5303 Contabilidad Económica
title_short Sustainability reporting in European cooperative Banks: an exploratory analysis
title_full Sustainability reporting in European cooperative Banks: an exploratory analysis
title_fullStr Sustainability reporting in European cooperative Banks: an exploratory analysis
title_full_unstemmed Sustainability reporting in European cooperative Banks: an exploratory analysis
title_sort Sustainability reporting in European cooperative Banks: an exploratory analysis
dc.creator.none.fl_str_mv Bollas Araya, Helena María
Seguí Mas, Elies
Polo Garrido, Fernando
author Bollas Araya, Helena María
author_facet Bollas Araya, Helena María
Seguí Mas, Elies
Polo Garrido, Fernando
author_role author
author2 Seguí Mas, Elies
Polo Garrido, Fernando
author2_role author
author
dc.contributor.none.fl_str_mv Universidad Complutense de Madrid
dc.subject.none.fl_str_mv G210
M140
M400
P130
CSR
Reports
GRI
Credit Cooperatives
Banks.
RSC
Sostenibilidad
Reporting
Cooperativas de crédito
Bancos.
Contabilidad (Economía)
Cooperativas
5303 Contabilidad Económica
topic G210
M140
M400
P130
CSR
Reports
GRI
Credit Cooperatives
Banks.
RSC
Sostenibilidad
Reporting
Cooperativas de crédito
Bancos.
Contabilidad (Economía)
Cooperativas
5303 Contabilidad Económica
description Cooperative banks, as a social economy institution, have a special relationship with sustainability. Given the lack of previous studies, we aim to develop an exploratory analysis on sustainability reporting in European cooperative banks. On one hand, we studied the sustainability reporting evolution to know whether the crisis influenced on this practice. On the other hand, we compared cooperative reports with banks' reports. Moreover, we analysed the sustainability reports content to know what information is disclosed by cooperative banks. The results show that although the number of cooperative banks' reports is low, it responds to the weight in the European market. They also illustrate the late incorporation of cooperative banks into sustainability reporting (consequence of their conservative nature). We cannot conclude that differences between banks and cooperative banks were significant, but -in relation to private banks- cooperatives stand out in the use of latest standards, integrated reporting and best application levels. Regarding to the content of sustainability reports, cooperative banks provide more social issues than economic or environmental issues. In the current situation, disclosing information about sustainability would help to reinforce the stakeholders' trust.
publishDate 2014
dc.date.none.fl_str_mv 2014
2014-01-01
2014
2014-01-01
dc.type.none.fl_str_mv journal article
http://purl.org/coar/resource_type/c_6501
dc.type.openaire.fl_str_mv info:eu-repo/semantics/article
format article
dc.identifier.none.fl_str_mv https://hdl.handle.net/20.500.14352/35324
url https://hdl.handle.net/20.500.14352/35324
dc.language.none.fl_str_mv Inglés
eng
language_invalid_str_mv Inglés
language eng
dc.rights.none.fl_str_mv open access
http://purl.org/coar/access_right/c_abf2
dc.rights.openaire.fl_str_mv info:eu-repo/semantics/openAccess
rights_invalid_str_mv open access
http://purl.org/coar/access_right/c_abf2
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Facultad de Ciencias Económicas y Empresariales. Escuela de Estudios Cooperativos
publisher.none.fl_str_mv Facultad de Ciencias Económicas y Empresariales. Escuela de Estudios Cooperativos
dc.source.none.fl_str_mv reponame:Docta Complutense
instname:Universidad Complutense de Madrid (UCM)
instname_str Universidad Complutense de Madrid (UCM)
reponame_str Docta Complutense
collection Docta Complutense
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 15,301603

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