Comparative Study of Sustainability Reporting on the Banking Industry in Several Countries

Levels of credit risk or credit quality, which can be measured by the ratio of non-performing loans (NPL), can be seen as a form of representation in companies, particularly in the banking sector. The purpose of this study is to determine the impact of Sustainability Report disclosure, specifically...

Full description

Bibliographic Details
Main Authors: Jessabel A. Amadis GELLIDON, Yanuar Nanok SOENARNO
Format: Article
Language:English
Published: Chamber of Financial Auditors of Romania 2022-05-01
Series:Audit Financiar
Subjects:
Online Access:http://revista.cafr.ro/temp/Article_9699.pdf