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Environmental accounting as a tool of qualitative improvement of banks' services: the case of Greece

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  • Ioannis E. Nikolaou

Abstract

Recently, in the banking sector, consideration of corporate environmental information has been increasingly incorporated into the decision-making process. This trend is a result of the relationship between environmental and credit risk and the growing demand from banks for this information. Information of this kind is, as a rule, disclosed to the sector through ad hoc environmental accounting methods. Lately, the banking sector in Greece has been adopting this practice. The scope of this paper is to highlight the main variables, the consideration of which is significant in the form of the decision-making practices of the contemporary Greek banking sector.

Suggested Citation

  • Ioannis E. Nikolaou, 2007. "Environmental accounting as a tool of qualitative improvement of banks' services: the case of Greece," International Journal of Financial Services Management, Inderscience Enterprises Ltd, vol. 2(1/2), pages 133-143.
    • Handle: RePEc:ids:ijfsmg:v:2:y:2007:i:1/2:p:133-143
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    Cited by:

    1. Thomas A. Tsalis & Maria Terzaki & Dimitrios Koulouriotis & Konstantinos P. Tsagarakis & Ioannis E. Nikolaou, 2023. "The nexus of United Nations' 2030 Agenda and corporate sustainability reports," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(2), pages 784-796, April.
    2. Ioannis E. Nikolaou & Konstantinos I. Evangelinos, 2010. "Classifying current social responsibility accounting methods for assisting a dialogue between business and society," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 6(4), pages 562-580, October.
    3. Konstantinos Evangelinos & Ioannis Nikolaou & Walter Leal Filho, 2015. "The Effects of Climate Change Policy on the Business Community: A Corporate Environmental Accounting Perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(5), pages 257-270, September.
    4. Ioannis Nikolaou & Konstantinos Evangelinos, 2012. "Financial and non-financial environmental information: significant factors for corporate environmental performance measuring," International Journal of Managerial and Financial Accounting, Inderscience Enterprises Ltd, vol. 4(1), pages 61-77.

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