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The Role of Stakeholders in CSR Reporting of Non-Listed Banks

Maryna Gulenko et al.

Accounting in Europe2026https://doi.org/10.1080/17449480.2026.2631702article
AJG 2ABDC A
Weight
0.50

Abstract

We investigate the role of stakeholders in the CSR reporting of non-listed savings banks in Germany. They are established by municipal trustees and serve clients in their distinct operating area. Reporting discretion under the Non-Financial Reporting Directive may lead to variation in CSR reporting due to differences in sustainability interests of banks’ stakeholders and CSR governance (e.g.existence of a CSR manager). We document that the CSR reports and specific CSR dimensions are intensely associated with the existence of strong CSR governance and to a lesser extent with the interests of municipal trustees and bank clients. However, the associations with these stakeholders are predominantly present in banks with strong CSR governance. Our findings inform policy discussionsabout detailed CSR disclosure requirements (e.g. the European Sustainability Reporting Standards) and extension of reporting scope to firms with regional orientation and absence of typical shareholders.

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https://doi.org/https://doi.org/10.1080/17449480.2026.2631702

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@article{maryna2026,
  title        = {{The Role of Stakeholders in CSR Reporting of Non-Listed Banks}},
  author       = {Maryna Gulenko et al.},
  journal      = {Accounting in Europe},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1080/17449480.2026.2631702},
}

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The Role of Stakeholders in CSR Reporting of Non-Listed Banks

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Evidence weight

0.50

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

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

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