Izvorni znanstveni članak
https://doi.org/10.1080/1331677X.2023.2218473
Sustainability performance efficiency in the banking sector
Beata Zyznarska-Dworczak
Justyna Fijałkowska
Przemysław Garsztka
Ivana Mamić Sačer
Daša Mokošová
Maria-Silvia Săndulescu
Sažetak
Traditional sustainability reporting is based on an internally developed
methodology and does not fully cope with the sustainability
performance evaluation, especially from an external perspective.
This study aims to fill this gap by offering a tool that may be
used to assess the company’s performance based on the results
presented to external users. For this purpose, a two-stage data
envelopment analysis (DEA) is proposed, that enables a comparison
of the sustainability performance disclosed in non-financial
reports in the banking industry in Poland, Croatia, and Romania.
The findings of our study identify differences between the efficiency
of sustainability performance in the banking sectors of all
three countries. The proposed approach to compare hard-to-compare
sustainability performance may significantly contribute to
the decision-making process for stakeholders and, therefore, to
the advancement of sustainability performance measurement
research.
Ključne riječi
Sustainability; performance; efficiency; banking; sustainability reporting; sustainability disclosure
Hrčak ID:
314892
URI
Datum izdavanja:
8.6.2023.
Posjeta: 472 *