Disclosure of Sustainability Information in Banks: The Case of Slovakia and Turkey

Emin Zeytinoğlu; Milos Tumpach

doi:10.26466/opusjsr.1153282

EN

Disclosure of Sustainability Information in Banks: The Case of Slovakia and Turkey

Abstract

The study aimed to determine the extent to which sustainability issues are disclosed by banks operating in Slovakia and Turkey between 2019 and 2021 and whether there is a significant difference in the level of information disclosed within the scope of sustainability between countries and years. To determine the level of disclosure of sustainability information, firstly, content analysis was conducted within the scope of GRI4. Then, a two-way ANOVA test was applied to determine the statistical differences between countries and years in terms of the level of information disclosure. According to the results of the study, the highest level of disclosure for banks in Slovakia and Turkey was for general standards information, while the lowest level of disclosure was for environmental information. In addition, significant differences were determined in terms of reporting across both years and countries. The disclosure score for countries has shown a steady but small increase over the years. In addition, the information disclosure scores of the countries were close to each other, especially for 2019 and 2020, and there were no major differences. This research contributes to the literature by comparatively presenting the level of sustainability reporting of large-scale commercial banks in the banking sector of two countries within the scope of the GRI Financial Services Sector disclosure index.

Keywords

Sustainability Reporting , Disclosure , Global Reporting Initiative , Commercial Banks

References

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Details

Primary Language

English

Subjects

-

Journal Section

Research Article

Authors

Emin Zeytinoğlu ^*
0000-0002-4211-8985
Türkiye

Milos Tumpach
0000-0003-3389-6803
Slovakia

Publication Date

January 31, 2023

Submission Date

August 10, 2022

Acceptance Date

January 27, 2023

Published in Issue

Year 2023 Volume: 20 Number: 51

DOI

https://doi.org/10.26466/opusjsr.1153282

IZ

https://izlik.org/JA35CJ67BZ

APA

Zeytinoğlu, E., & Tumpach, M. (2023). Disclosure of Sustainability Information in Banks: The Case of Slovakia and Turkey. OPUS Journal of Society Research, 20(51), 43-55. https://doi.org/10.26466/opusjsr.1153282

Cited By

Sürdürülebilirlik Raporlaması Hakkında Türkiye’de Yazılan Makalelerin İçerik Analizi ile Değerlendirilmesi

Muhasebe ve Vergi Uygulamaları Dergisi

https://doi.org/10.29067/muvu.1501872

Öz

Anahtar Kelimeler

Disclosure of Sustainability Information in Banks: The Case of Slovakia and Turkey

Abstract

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References

Details

Primary Language

Subjects

Journal Section

Authors

Publication Date

Submission Date

Acceptance Date

Published in Issue

DOI

IZ

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Cited By

Sürdürülebilirlik Raporlaması Hakkında Türkiye’de Yazılan Makalelerin İçerik Analizi ile Değerlendirilmesi