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What is the current status of ESG reporting and what is the evolution of ESG requirements at bank level?

Van Meerbeck, Laura
(2023)

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VANMEERBECK_25921800_2023.pdf
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VANMEERBECK_25921800_2023_APPENDIX1.pdf
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Details

Supervisors
Olieslagers, Ruben
Faculty
Louvain School of Management
Degree label
Master [120] en sciences de gestion, à finalité spécialisée
Abstract
ESG, environment, social and governance reporting has gained significant importance in recent years, driven by the growing awareness of sustainability issues and the need for responsible investment practices. Banks, as key players in the financial ecosystem, are increasingly expected to disclose their ESG performance and integrate ESG considerations into their decision-making processes. The evolution of requirements has been marked by a shift from voluntary disclosures to regulatory frameworks and standardised reporting frameworks, such as the Global Reporting Initiative, CSRD, … This thesis provides an overview of the current landscape, highlighting the growing importance of ESG reporting for banks and the need for standardised frameworks to ensure transparency and comparability of ESG information.