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Assessing ESG Reporting Practices in Swedish Banks: Approaches, and Barriers.
Mälardalen University, School of Business, Society and Engineering. (School of Business, Society and Engineering)
Mälardalen University, School of Business, Society and Engineering. (School of Business, Society and Engineering)
Mälardalen University, School of Business, Society and Engineering. (School of Business, Society and Engineering)
2023 (English)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Date: 2023-05-31

Level: Bachelor thesis in Business Administration, 15 credits

Institution:School of Business, Society and Engineering, Mälardalen University

Authors: Josef Andehaymanot (01/03/03) Jonas Höggren (99/03/05) Nicholas Malki (00/11/13)

Title: Assessing ESG Reporting Practices in Swedish Banks: Approaches, and Barriers.

Supervisor: Edward Gillmore

Keywords:

Sustainability reporting, transparency, accountability, disclosure barriers, stakeholder theory, corporate social responsibility, environment social governance. 

Research questions:

1. How do Swedish banks integrate ESG into reporting and disclosure? 2. What are the barriers to improving transparency and accountability into this process?

Purpose:

The purpose of this thesis is to explore the challenges Swedish banks are faced with in their sustainability reporting practices, as well as to deduce solutions and add potential contributions to the development of standardized frameworks in reporting practices by conducting interviews with sustainability experts, both in banks, and a consultancy firm.

Method:

Non-standardized semi-structured interviews was the main method adopted for this thesis’ exploratory qualitative research, the data was then comparatively analyzed, bank by bank.

Conclusion:

The challenges and barriers identified in this study emphasize the need for standardized reporting frameworks, enhanced data collection process, stakeholder engagement, and employee education in sustainable initiatives. By addressing these issues banks can improve transparency and accountability in their ESG reporting process, contributing to a more sustainable future.

Place, publisher, year, edition, pages
2023. , p. 70
Keywords [en]
Sustainability reporting, transparency, accountability, disclosure barriers, stakeholder theory, corporate social responsibility, environment social governance.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:mdh:diva-62810OAI: oai:DiVA.org:mdh-62810DiVA, id: diva2:1761444
Subject / course
Business Administration
Supervisors
Examiners
Available from: 2023-06-12 Created: 2023-06-01 Last updated: 2023-06-12Bibliographically approved

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