The banking management of sustainability: Assessing the integration of ESG factors at governance level

This study aims to contribute to green banking literature, which represents an emerging and quite unripe research field. In particular, we will evaluate the amount and the quality of ESG information considering financial statements, integrated and sustainability reports, as well as other forms of corporate disclosure published on the websites of the banks sampled. Starting from these considerations, the purpose of this work is to provide an assessment model for measuring the integration of ESG factors in the banking industry.