@inbook{de63ea621df9447295dd5501135b5883,
title = "Non-financial reporting: A comparative analysis with a focus on the combat against money laundering – Evidence from major European banks",
abstract = "This chapter analyzes disclosures on anti-money laundering made by the largest banks in Germany, France, and the United Kingdom. Directive 2014/95/EU has transformed the way banks with more than 500 employees disclose non-financial information. The findings show that between 2013 and 2017 compliance has increased, while understandability has remained the same. Despite the fact that a common regulation is applied, this research highlights differences and similarities in disclosures of non-financial information among banks. It adds an overview of the non-financial reporting in the banking sector to the literature, which is not limited to a specific country.",
author = "Catia Nunes and Ferreira, {Leonor Fernandes}",
year = "2022",
month = apr,
doi = "10.4018/978-1-7998-9410-0.ch009",
language = "English",
isbn = "9781799894100",
series = "Advances in finance, accounting, and economics book series",
publisher = "IGI Global",
pages = "163--190",
editor = "Teresa Eug{\'e}nio and Gra{\c c}a Azevedo and Ana Fialho",
booktitle = "Modern regulations and practices for social and environmental accounting",
address = "United States",
}