Sustainability in European cooperative banks: an exploratory analysis

Cooperative banks, as a social economy institution, have a special relationship with sustainability. Given the lack of previous studies, we aim to develop an exploratory analysis on sustainability reporting in European cooperative banks. On one hand, we studied the sustainability reporting evolution...

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Autores principales:	Helena María Bollas Araya, Elies Seguí-Mas, Fernando Polo-Garrido
Formato:	article
Lenguaje:	EN ES
Publicado:	AECOOP Escuela de Estudios Cooperativos 2014
Materias:	RSC sostenibilidad reporting GRI cooperativas de crédito bancos Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/39793b99c7734e8f8643cda31173c7a0
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spelling	oai:doaj.org-article:39793b99c7734e8f8643cda31173c7a02021-11-12T13:14:38ZSustainability in European cooperative banks: an exploratory analysis1135-66181885-803110.5209/rev_REVE.2014.v115.45277https://doaj.org/article/39793b99c7734e8f8643cda31173c7a02014-07-01T00:00:00Zhttp://revistas.ucm.es/index.php/REVE/article/view/45277https://doaj.org/toc/1135-6618https://doaj.org/toc/1885-8031Cooperative banks, as a social economy institution, have a special relationship with sustainability. Given the lack of previous studies, we aim to develop an exploratory analysis on sustainability reporting in European cooperative banks. On one hand, we studied the sustainability reporting evolution to know whether the crisis influenced on this practice. On the other hand, we compared cooperative reports with banks' reports. Moreover, we analysed the sustainability reports content to know what information is disclosed by cooperative banks. The results show that although the number of cooperative banks' reports is low, it responds to the weight in the European market. They also illustrate the late incorporation of cooperative banks into sustainability reporting (consequence of their conservative nature). We cannot conclude that differences between banks and cooperative banks were significant, but -in relation to private banks- cooperatives stand out in the use of latest standards, integrated reporting and best application levels. Regarding to the content of sustainability reports, cooperative banks provide more social issues than economic or environmental issues. In the current situation, disclosing information about sustainability would help to reinforce the stakeholders' trust.Helena María Bollas ArayaElies Seguí-MasFernando Polo-GarridoAECOOP Escuela de Estudios CooperativosarticleRSCsostenibilidadreportingGRIcooperativas de créditobancosEconomics as a scienceHB71-74ENESRevista de Estudios Cooperativos, Vol 115, Iss 0, Pp 30-56 (2014)
institution	DOAJ
collection	DOAJ
language	EN ES
topic	RSC sostenibilidad reporting GRI cooperativas de crédito bancos Economics as a science HB71-74
spellingShingle	RSC sostenibilidad reporting GRI cooperativas de crédito bancos Economics as a science HB71-74 Helena María Bollas Araya Elies Seguí-Mas Fernando Polo-Garrido Sustainability in European cooperative banks: an exploratory analysis
description	Cooperative banks, as a social economy institution, have a special relationship with sustainability. Given the lack of previous studies, we aim to develop an exploratory analysis on sustainability reporting in European cooperative banks. On one hand, we studied the sustainability reporting evolution to know whether the crisis influenced on this practice. On the other hand, we compared cooperative reports with banks' reports. Moreover, we analysed the sustainability reports content to know what information is disclosed by cooperative banks. The results show that although the number of cooperative banks' reports is low, it responds to the weight in the European market. They also illustrate the late incorporation of cooperative banks into sustainability reporting (consequence of their conservative nature). We cannot conclude that differences between banks and cooperative banks were significant, but -in relation to private banks- cooperatives stand out in the use of latest standards, integrated reporting and best application levels. Regarding to the content of sustainability reports, cooperative banks provide more social issues than economic or environmental issues. In the current situation, disclosing information about sustainability would help to reinforce the stakeholders' trust.
format	article
author	Helena María Bollas Araya Elies Seguí-Mas Fernando Polo-Garrido
author_facet	Helena María Bollas Araya Elies Seguí-Mas Fernando Polo-Garrido
author_sort	Helena María Bollas Araya
title	Sustainability in European cooperative banks: an exploratory analysis
title_short	Sustainability in European cooperative banks: an exploratory analysis
title_full	Sustainability in European cooperative banks: an exploratory analysis
title_fullStr	Sustainability in European cooperative banks: an exploratory analysis
title_full_unstemmed	Sustainability in European cooperative banks: an exploratory analysis
title_sort	sustainability in european cooperative banks: an exploratory analysis
publisher	AECOOP Escuela de Estudios Cooperativos
publishDate	2014
url	https://doaj.org/article/39793b99c7734e8f8643cda31173c7a0
work_keys_str_mv	AT helenamariabollasaraya sustainabilityineuropeancooperativebanksanexploratoryanalysis AT eliesseguimas sustainabilityineuropeancooperativebanksanexploratoryanalysis AT fernandopologarrido sustainabilityineuropeancooperativebanksanexploratoryanalysis
_version_	1718430425344376832

Sustainability in European cooperative banks: an exploratory analysis

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