Raportowanie niefinansowe w aspekcie społecznym jako narzędzie budowania wizerunku banku przyjaznego dla klientów
Anna Dąbkowska
Katolicki Uniwersytet Lubelski Jana Pawła II , Polskahttps://orcid.org/0000-0002-9344-1387
Abstrakt
W opracowaniu zaprezentowano zagadnienia raportowania niefinansowego przez banki notowane na giełdzie w ramach WIG-ESG w aspekcie spraw społecznych oraz jego znaczenia w budowaniu przyjaznego wizerunku banku. Postawiono tezę, że raportowanie ESG w aspekcie społecznym jest ważnym narzędziem w budowaniu reputacji banku, którą zweryfikowano pozytywnie. W celu weryfikacji przyjętej tezy dokonano analizy oświadczeń niefinansowych banków notowanych w ramach WIG-ESG, a następnie zbadano, czy obowiązek raportowania ESG w aspekcie społecznym wpłynął na zwiększenie liczby klientów banków zaangażowanych w działalność sponsoringową i charytatywną, a tym samym na aktywa banków zaangażowanych społecznie.
Słowa kluczowe:
ESG, raportowanie niefinansowe, banki, wizerunekBibliografia
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Katolicki Uniwersytet Lubelski Jana Pawła II https://orcid.org/0000-0002-9344-1387
