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Sustainability Reporting in the Banking Industry: Examining the Extent of Assurance

Kenny Davey et al.

Journal of Accounting, Ethics and Public Policy2025https://doi.org/10.60154/jaepp.2025.v26n1p27article
ABDC C
Weight
0.37

What the paper says

We examine the sustainability reporting assurance choices made by 58 banks from 13 countries. We find the most common assurance choice is partial assurance, whereby only part of the sustainability report is assured. We also undertake detailed content analysis of the extent of partial assurance at three different levels: total sustainability metrics assured, total subject matter metrics assured, and total pages assured. Across all three extent measures, we find low levels of assurance. Our findings add to the limited academic literature on partial assurance. The low assurance levels we report also call into question the credibility to be accorded the full set of information disclosed in banks’ sustainability reports.

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https://doi.org/https://doi.org/10.60154/jaepp.2025.v26n1p27

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@article{kenny2025,
  title        = {{Sustainability Reporting in the Banking Industry: Examining the Extent of Assurance}},
  author       = {Kenny Davey et al.},
  journal      = {Journal of Accounting, Ethics and Public Policy},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.60154/jaepp.2025.v26n1p27},
}

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Sustainability Reporting in the Banking Industry: Examining the Extent of Assurance

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Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.