Assessing ESG reporting compliance in banking sector in Finland : a case study of Nordea bank abp
Samia, Sumaia (2025)
2025
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Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:amk-2025120532821
https://urn.fi/URN:NBN:fi:amk-2025120532821
Tiivistelmä
The aim of this thesis was to explore the practice of environment, social and governance reporting to address sustainability reporting within the Finnish banking industry. The study focuses particularly on Nordea Bank Abp to examine how this bank integrates sustainability into its business operations.
The theoretical framework examines recent changes in sustainability reporting after the adoption of Corporate Sustainability Reporting Directive by the European Union on January 5, 2023. Addition ally, this thesis also evaluates how those changes are navigating case company’s overall development. However, this research was conducted through a secondary research approach. This involved analysis of Nordea’s annual report, evaluating existing rules and regulations and conducting literature reviews to get a meaningful output for this research. The case company was selected on a discretionary basis considering its location and size to ensure the most relevant results for the thesis.
The results of the thesis show that significant developments have occurred in sustainability reporting practices, which immensely affects the overall operation of the case company. And Nordea Bank Abp is demonstrating a strong compliance with Corporate Sustainability Reporting Directive leaving some areas for improvement.
The theoretical framework examines recent changes in sustainability reporting after the adoption of Corporate Sustainability Reporting Directive by the European Union on January 5, 2023. Addition ally, this thesis also evaluates how those changes are navigating case company’s overall development. However, this research was conducted through a secondary research approach. This involved analysis of Nordea’s annual report, evaluating existing rules and regulations and conducting literature reviews to get a meaningful output for this research. The case company was selected on a discretionary basis considering its location and size to ensure the most relevant results for the thesis.
The results of the thesis show that significant developments have occurred in sustainability reporting practices, which immensely affects the overall operation of the case company. And Nordea Bank Abp is demonstrating a strong compliance with Corporate Sustainability Reporting Directive leaving some areas for improvement.