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Examination of the Sustainability Disclosure Practices at Banks Operating in Hungary

Author

Listed:
  • Regina Bodo

    (University of Szeged)

  • Edit Lippai-Makra

    (University of Szeged)

Abstract

The EU's directive on corporate sustainability reporting, which entered into force in 2022, brought changes to corporate disclosure practices. This study presents the potential effects of the new regulation on banks' disclosures. In the course of the research, the disclosure practices of obliged banks operating in Hungary were examined using content analysis. The results indicate that, as a consequence of the regulation, overall disclosure intensity decreased; however, this decline is driven more by formal than substantive changes. Reports place greater emphasis on descriptive content, while numerical and graphical disclosures have receded into the background. It can also be established that the sustainability reports of the examined banks have become more similar both in content and in form, confirming the unifying objective of the regulation.

Suggested Citation

  • Regina Bodo & Edit Lippai-Makra, 2026. "Examination of the Sustainability Disclosure Practices at Banks Operating in Hungary," Financial and Economic Review, Magyar Nemzeti Bank (Central Bank of Hungary), vol. 25(1), pages 53-78.
    • Handle: RePEc:mnb:finrev:v:25:y:2026:i:1:p:53-78
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    JEL classification:

    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • K32 - Law and Economics - - Other Substantive Areas of Law - - - Energy, Environmental, Health, and Safety Law
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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