The impact of „digitalization“ on sustainability reporting in Czech banks

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dc.contributor.authorKristl Volfová, Monika
dc.contributor.authorPalacká, Alena
dc.contributor.editorMartinčíková Sojková, Olga
dc.date.accessioned2025-02-19T10:26:08Z
dc.date.available2025-02-19T10:26:08Z
dc.date.issued2024
dc.description.abstract-translatedThe financial services sector, particularly the modern banking industry, is increasingly embracing digitalization. Sustainability reporting, which involves sharing relevant non-financial information, is a relatively new concept in banking. Its adoption is currently only partially mandatory, driven by specific regulatory frameworks such as the EU Non-Financial Reporting Directive. This directive mandates sustainability disclosures for large public-interest entities, but smaller banks and financial institutions often fall outside its scope. This paper explores how digitalization has influenced the evolution of reporting processes – from data collection and analysis to the interpretation and integration of both financial and non-financial reports. It examines how technology is leveraged to enhance the efficiency, transparency, and stakeholder engagement in sustainability reporting. The study analyzes 19 sustainability reports from Czech banks, selected from the top 100 Czech companies by revenue in 2022. Results indicate significant advancements in the use of digital tools, graphical elements, and the presentation of both qualitative and quantitative ESG data. The paper concludes with recommendations for further research and practical applications in the banking sector.en
dc.description.sponsorshipThis paper was created within the project SGS-2023-007, „Current Challenges and Problems of Modern Society from the Perspective of Finances and Accounting“ at the University of West Bohemia, Faculty of Economics.en
dc.format13 s.cs
dc.format.mimetypeapplication/pdf
dc.identifier.isbn978-80-261-1271-6
dc.identifier.urihttp://hdl.handle.net/11025/58299
dc.language.isoenen
dc.publisherFaculty of Economics University of West Bohemiaen
dc.rights© Authors of papersen
dc.rights.accessopenAccessen
dc.subjectbankacs
dc.subjectdigitalizacecs
dc.subjectinovacecs
dc.subjectudržitelnostcs
dc.subjectnefinanční výkaznictvícs
dc.subjectvykazovánícs
dc.subjectESG datacs
dc.subject.translatedbanken
dc.subject.translateddigitalizationen
dc.subject.translatedinnovationen
dc.subject.translatedsustainabilityen
dc.subject.translatedreportingen
dc.subject.translatednonfinancial reportingen
dc.subject.translatedESG dataen
dc.titleThe impact of „digitalization“ on sustainability reporting in Czech banksen
dc.typekonferenční příspěvekcs
dc.typeconferenceObjecten
dc.type.statusPeer revieweden
dc.type.versionpublishedVersionen
local.files.count2*
local.files.size608105*
local.has.filesyes*

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