Template-Type: ReDIF-Article 1.0

Author-Name: Regina Bodo
Author-Workplace-Name: University of Szeged
Author-Email: bodo.regina@szte.hu
Author-Person:

Author-Name: Edit Lippai-Makra
Author-Workplace-Name: University of Szeged
Author-Email: makra.edit@eco.u-szeged.hu
Author-Person:

Title: Examination of the Sustainability Disclosure Practices at Banks Operating in Hungary

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.

Classification-JEL: G21, K32, M48, Q56
Keywords: bank, sustainability, CSRD, NFRD, content analysis
Pages: 53-78
Volume: 25
Issue: 1
Year: 2026
File-URL: https://hitelintezetiszemle.mnb.hu/sw/static/file/fer-25-1-st3-bodo-lippai-makra.pdf
File-Format: Application/pdf
Handle: RePEc:mnb:finrev:v:25:y:2026:i:1:p:53-78