银行部门的可持续性绩效和效率

3区 经济学 Q1 Economics, Econometrics and Finance
Beata Zyznarska-Dworczak, Justyna Fijałkowska, Przemysław Garsztka, Ivana Mamić Sačer, Daša Mokošová, Maria-Silvia Săndulescu
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引用次数: 0

摘要

传统的可持续发展报告以内部制定的方法为基础,不能充分处理可持续发展业绩评价,特别是从外部的角度。本研究旨在填补这一空白,提供了一个工具,可用于评估公司的业绩基于结果呈现给外部用户。为此,提出了一种两阶段数据包络分析(DEA),可以比较波兰、克罗地亚和罗马尼亚银行业非财务报告中披露的可持续性绩效。我们的研究发现,这三个国家的银行业在可持续性绩效的效率上存在差异。所提出的比较难以比较的可持续发展绩效的方法可能对利益相关者的决策过程有重大贡献,因此,对可持续发展绩效测量研究的推进。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Sustainability performance efficiency in the banking sector
Traditional sustainability reporting is based on an internally developed methodology and does not fully cope with the sustainability performance evaluation, especially from an external perspective. This study aims to fill this gap by offering a tool that may be used to assess the company’s performance based on the results presented to external users. For this purpose, a two-stage data envelopment analysis (DEA) is proposed, that enables a comparison of the sustainability performance disclosed in non-financial reports in the banking industry in Poland, Croatia, and Romania. The findings of our study identify differences between the efficiency of sustainability performance in the banking sectors of all three countries. The proposed approach to compare hard-to-compare sustainability performance may significantly contribute to the decision-making process for stakeholders and, therefore, to the advancement of sustainability performance measurement research.
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来源期刊
CiteScore
7.10
自引率
0.00%
发文量
351
审稿时长
45 weeks
期刊介绍: Economic Research-Ekonomska Istraživanja publishes rigorous scientific papers which make a significant contribution to any field of economics – theoretical, applied or empirical – with special attention given to experiences of the transition from socialism to market economies in Eastern Europe. New research on regional development in other geographical areas is welcomed, particularly papers addressing theoretical and empirical issues in economics for countries in transition and former transitional economies. The journal encourages submissions that explore broad economic topics that can contribute to the development of economics as a discipline, discussing important economic issues both from an orthodox or heterodox point of view.
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