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dc.contributor.authorSaeudy, Mohamed
dc.contributor.authorHussainey, Khaled
dc.date.accessioned2021-11-24T10:22:49Z
dc.date.available2022-11-24T00:00:00Z
dc.date.available2021-11-24T10:22:49Z
dc.date.issued2021-11-24
dc.identifier.citationSaeudy M, Hussainey K (2021) 'Emergent themes of social and environmental ‎reporting in the UK retail banks ‎', International Journal of Business Governance and Ethics, (), pp.-.en_US
dc.identifier.issn1477-9048
dc.identifier.doi10.1504/IJBGE.2021.10042907
dc.identifier.urihttp://hdl.handle.net/10547/625247
dc.description.abstractWe examine current practices in the development and communication of social and environmental reporting (SER) in the UK retail banks. Empirical data was triangulated between semi-structured interviews with bank executives, bank sustainability reports, and third-party sustainability entrepreneur initiatives (termed ‘SEIs’) to identify current practices and growth areas. We use social contract theory to examine how these social and environmental retail banks developed their SER practices. Our findings reveal that SER practices are crucial for pursuing more positive social and environmental values. We clarify the role of SER as a form of integrated reporting (IR) to assess and improve the usefulness of the IR reporting practices. The SER practices also appear to have benefited from the presence of a number of SEIs in the sampled banks who specialise in commercialising social and environmental projects. In addition, methodical analyses of SER components assist managers and regulators in determining which components are meaningful to stakeholders.en_US
dc.language.isoenen_US
dc.publisherInderscience Publishersen_US
dc.relation.urlhttps://www.inderscience.com/info/ingeneral/forthcoming.php?jcode=ijbge#103417en_US
dc.rightsAttribution-NonCommercial-NoDerivatives 4.0 International*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/*
dc.subjectbankingen_US
dc.subjectenvironmental reportingen_US
dc.subjectSubject Categories::N310 Bankingen_US
dc.titleEmergent themes of social and environmental ‎reporting in the UK retail banks ‎en_US
dc.typeArticleen_US
dc.identifier.eissn1741-802X
dc.contributor.departmentUniversity of Bedfordshireen_US
dc.contributor.departmentUniversity of Portsmouthen_US
dc.identifier.journalInternational Journal of Business Governance and Ethicsen_US
dc.date.updated2021-11-24T10:10:58Z
dc.description.note12m embargo from pub date when known


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