Sustainability Reporting in Cooperative Credit Banks: A Critical Assessment of Esrs and Sector-Specific Needs
暫譯: 合作信用銀行的可持續性報告：對ESRS及行業特定需求的批判性評估

Ferraro, Olga, Veltri, Stefania

Sustainability Reporting in Cooperative Credit Banks: A Critical Assessment of Esrs and Sector-Specific Needs
  • 出版商: Springer
  • 出版日期: 2026-05-19
  • 售價: $5,440
  • 貴賓價: 9.5 折 $5,168
  • 語言: 英文
  • 頁數: 152
  • 裝訂: Hardcover - also called cloth, retail trade, or trade
  • ISBN: 3032276616
  • ISBN-13: 9783032276612
  • 相關分類: 企業資源規劃 Erp

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商品描述

The text explores the implementation of the European Sustainability Reporting Standards (ESRS) within the specific context of Cooperative Credit Banks (CCBs). The study analyzes the mandatory EU directives the transition from the Non-Financial Reporting Directive (NFRD) to the Corporate Sustainability Reporting Directive (CSRD). Both EU Directives share a sustainability mandatory approach, but CSRD introduce more standardization through the use of the European Sustainability Reporting Standards (ESRS) to disclose sustainability, so promoting the "one-size-fits-all" approach.

Through a qualitative case study of ICCREA, the largest cooperative banking group in Italy, the research provided evidence that sustainability mandatory reporting has evolved. Between 2017 and 2022, ICCREA transitioned toward a double materiality approach, involving stakeholders in identifying the environmental and social impacts of the bank's operations. Despite this progress, the study finds that general sustainability standards remain inadequate for fully articulating the value generated by the cooperative model. Historically, CCBs have utilized sector-specific frameworks, such as those provided by Federcasse in Italy, which include mutualistic metrics designed to quantify their social impact and to address the unique CCBs' stakeholders' needs, ICCREA has integrated specific mutual indicators into its reporting to better serve the information needs of its stakeholders.

The book suggests that the current focus on standardization of sustainability disclosure risks marginalizing the strategic nuances of hybrid organizations like CCBs, and universal frameworks like the ESRS fail to capture these essential characteristics, leading to a reporting gap. For sustainability reporting to remain credible and relevant for CCBs, it must incorporate secondary-level, sector-specific standards that respect and reflect their cooperative identity and social purpose.

商品描述(中文翻譯)

這段文字探討了在合作信用銀行（CCBs）特定背景下實施歐洲可持續性報告標準（ESRS）。該研究分析了強制性的歐盟指令，從非財務報告指令（NFRD）過渡到企業可持續性報告指令（CSRD）。這兩項歐盟指令都採取了可持續性的強制性方法，但CSRD通過使用歐洲可持續性報告標準（ESRS）來披露可持續性，引入了更多的標準化，從而促進了「一刀切」的方法。

通過對意大利最大的合作銀行集團ICCREA的質性案例研究，研究提供了可持續性強制報告已經演變的證據。在2017年至2022年間，ICCREA朝著雙重重要性的方法過渡，讓利益相關者參與識別銀行運營的環境和社會影響。儘管取得了這些進展，研究發現一般的可持續性標準仍然不足以充分表達合作模式所產生的價值。歷史上，CCBs使用了特定行業的框架，例如意大利Federcasse提供的框架，這些框架包括旨在量化其社會影響的互助指標，並滿足CCBs獨特的利益相關者需求，ICCREA已將特定的互助指標整合到其報告中，以更好地服務其利益相關者的信息需求。

本書建議，當前對可持續性披露標準化的關注風險邊緣化像CCBs這樣的混合組織的戰略細微差別，而像ESRS這樣的通用框架未能捕捉這些基本特徵，導致報告差距。為了使可持續性報告對CCBs保持可信和相關，它必須納入尊重並反映其合作身份和社會目的的二級行業特定標準。

作者簡介

Olga Ferraro is Associate Professor in Accounting at the Department of Business Administration and Law, University of Calabria (Italy).

Stefania Veltri is Associate Professor in Accounting at the Department of Business Administration and Law, University of Calabria (Italy).

作者簡介(中文翻譯)

奧爾嘉·費拉羅（Olga Ferraro）是義大利卡拉布里亞大學（University of Calabria）商業管理與法律系的會計副教授。

斯特凡妮亞·維爾特里（Stefania Veltri）是義大利卡拉布里亞大學（University of Calabria）商業管理與法律系的會計副教授。

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