Titolo Environmental reporting and religiosity: Periodico Financial reporting Anno: 2025 - Fascicolo: 1 - Pagina iniziale: 117 - Pagina finale: 147
Purpose: This study investigates whether country-level religiosity influences environmental reporting within the financial sector. In particular, the study examines religiosity?s influence on environmental reporting among banks, credit institutions, and investment firms (BCIs) across 11 European countries during the 2006-2022 period.