Banking and Human Rights : A content analysis on Caixabank and BBVA sustainability reporting

• Main Author: Calderer, Jordi
• Format: Others
• Language: English
• Published: Malmö universitet, Malmö högskola, Institutionen för globala politiska studier (GPS) 2021
• Subjects: Human rights; Corporate Social Responsibility; Sustainability Reporting; UN Guiding Principles; Banking; Content Analysis; Economics and Business; Ekonomi och näringsliv
• Online Access: http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-42782

Business and human rights is a recurrent discussion and the literature shows that it is a common research topic. However, when it comes to Banking and human rights the academic works drop considerably. The purpose of this paper is first, measure the degree of detail and depth of the analyzed annual reports regarding the information relevant to human rights and second, check if the non-financial information or sustainability reporting of the selected banks have changed overtime. To try to answer those questions the paper makes use of a qualitative and quantitative content analysis that are based on a relevant theoretical framework for each of the questions. An extensive background on sustainability reporting is provided in order to have a linear narrative.