Non-financial reporting - a comparing analysis with a focus on anti-money laundering: evidence from Major European Banks

Detalhes bibliográficos
Autor(a) principal: Nunes, Cátia Isabel Figueiredo
Data de Publicação: 2019
Tipo de documento: Dissertação
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10362/69493
Resumo: This Work Project analyzes the disclosures from the largest banks in matters such as anti-money laundering in Germany, France and the United Kingdom. Directive 2014/95/EU has transformed the way that banks (exceeding 500 employees) disclose non-financial information. The findings show that the compliance level has increased from 2013 to 2017, while understandability level stood steady. The research highlights differences and similarities in disclosures of non-financial information of different banks despite common regulation. It adds to the literature a knowledge that is not limited to a specific country and offers an overview of the non-financial reporting in the Banking Sector.
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spelling Non-financial reporting - a comparing analysis with a focus on anti-money laundering: evidence from Major European BanksComparabilityComplianceNon-financial informationEU directiveUnderstandabilityAnti-money launderingDomínio/Área Científica::Ciências Sociais::Economia e GestãoThis Work Project analyzes the disclosures from the largest banks in matters such as anti-money laundering in Germany, France and the United Kingdom. Directive 2014/95/EU has transformed the way that banks (exceeding 500 employees) disclose non-financial information. The findings show that the compliance level has increased from 2013 to 2017, while understandability level stood steady. The research highlights differences and similarities in disclosures of non-financial information of different banks despite common regulation. It adds to the literature a knowledge that is not limited to a specific country and offers an overview of the non-financial reporting in the Banking Sector.Ferreira, LeonorRUNNunes, Cátia Isabel Figueiredo2019-05-13T13:24:18Z2019-01-172019-01-17T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10362/69493TID:202223493enginfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-03-11T04:32:56Zoai:run.unl.pt:10362/69493Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:34:57.972960Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Non-financial reporting - a comparing analysis with a focus on anti-money laundering: evidence from Major European Banks
title Non-financial reporting - a comparing analysis with a focus on anti-money laundering: evidence from Major European Banks
spellingShingle Non-financial reporting - a comparing analysis with a focus on anti-money laundering: evidence from Major European Banks
Nunes, Cátia Isabel Figueiredo
Comparability
Compliance
Non-financial information
EU directive
Understandability
Anti-money laundering
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
title_short Non-financial reporting - a comparing analysis with a focus on anti-money laundering: evidence from Major European Banks
title_full Non-financial reporting - a comparing analysis with a focus on anti-money laundering: evidence from Major European Banks
title_fullStr Non-financial reporting - a comparing analysis with a focus on anti-money laundering: evidence from Major European Banks
title_full_unstemmed Non-financial reporting - a comparing analysis with a focus on anti-money laundering: evidence from Major European Banks
title_sort Non-financial reporting - a comparing analysis with a focus on anti-money laundering: evidence from Major European Banks
author Nunes, Cátia Isabel Figueiredo
author_facet Nunes, Cátia Isabel Figueiredo
author_role author
dc.contributor.none.fl_str_mv Ferreira, Leonor
RUN
dc.contributor.author.fl_str_mv Nunes, Cátia Isabel Figueiredo
dc.subject.por.fl_str_mv Comparability
Compliance
Non-financial information
EU directive
Understandability
Anti-money laundering
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
topic Comparability
Compliance
Non-financial information
EU directive
Understandability
Anti-money laundering
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
description This Work Project analyzes the disclosures from the largest banks in matters such as anti-money laundering in Germany, France and the United Kingdom. Directive 2014/95/EU has transformed the way that banks (exceeding 500 employees) disclose non-financial information. The findings show that the compliance level has increased from 2013 to 2017, while understandability level stood steady. The research highlights differences and similarities in disclosures of non-financial information of different banks despite common regulation. It adds to the literature a knowledge that is not limited to a specific country and offers an overview of the non-financial reporting in the Banking Sector.
publishDate 2019
dc.date.none.fl_str_mv 2019-05-13T13:24:18Z
2019-01-17
2019-01-17T00:00:00Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10362/69493
TID:202223493
url http://hdl.handle.net/10362/69493
identifier_str_mv TID:202223493
dc.language.iso.fl_str_mv eng
language eng
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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