Title:
Gdp influence on the esg risk framework disclosure of the visegrad four banks
Authors:
- Zsuzsanna Tamasne Voneki
- Gabriella Lamanda
Published in:
(2024). ECMS 2024, 38th Proceedings
Edited by: Daniel Grzonka, Natalia Rylko, Grazyna Suchacka, Vladimir Mityushev, European Council for Modelling and Simulation.
DOI: http://doi.org/10.7148/2024
ISSN: 2522-2422 (ONLINE)
ISSN: 2522-2414 (PRINT)
ISSN: 2522-2430 (CD-ROM)
ISBN: 978-3-937436-84-5
ISBN: 978-3-937436-83-8 (CD) Communications of the ECMS Volume 38, Issue 1, June 2024, Cracow, Poland June 4th – June 7th, 2024
DOI:
https://doi.org/10.7148/2024-0064
Citation format:
Zsuzsanna tamasne voneki, Gabriella lamanda (2024). GDP Influence on the ESG Risk Framework Disclosure of the Visegrad Four Banks, ECMS 2024, Proceedings Edited by: Daniel Grzonka, Natalia Rylko, Grazyna Suchacka, Vladimir Mityushev, European Council for Modelling and Simulation. doi:10.7148/2024-0064
Abstract:
The purpose of this paper is to investigate the relationship between the ESG risk management framework disclosure and GDP. We examined annual risk and sustainability reports published by 26 banks in the Visegrád Four countries (Czech Republic, Hungary, Poland, and Slovakia) during the period of 2017-2021. We applied content analysis and developed the ESG Framework Disclosure index (FD) to provide a comprehensive overview on how banks are committed to the integration of ESG aspects into their risk management system. Panel regression was performed to improve and ensure the robustness of our study. We found that our index is positively and significantly influenced by GDP per capita, as well as by bank size and capital adequacy.
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