Sustainability reporting assessment for quality and compliance: the case of Ukrainian banks’ management reports

Management report is a new form of sustainability reporting (SR) in Ukraine, and its assessment for quality of environmental, social and governance (ESG) criteria disclosure and compliance among banks plays a crucial role for auditors in the verification process. The Quality and Compliance Bank Mana...

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Bibliographic Details
Main Authors: Inna Makarenko, Victor Sukhonos, Iryna V. Zhuravlyova, Sergiy Legenchuk, Olga Szołno
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2020-05-01
Series:Banks and Bank Systems
Subjects:
Online Access:https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/13537/BBS_2020_02_Makarenko.pdf