---
res:
  bibo_abstract:
  - We investigate the role of stakeholders in the CSR reporting of non-listed savings
    banks in Germany. They are established by municipal trustees and serve clients
    in their distinct operating area. Reporting discretion under the Non-Financial
    Reporting Directive may lead to variation in CSR reporting due to differences
    in sustainability interests of banks’ stakeholders and CSR governance (e.g. existence
    of a CSR manager). We document that the CSR reports and specific CSR dimensions
    are intensely associated with the existence of strong CSR governance and to a
    lesser extent with the interests of municipal trustees and bank clients. However,
    the associations with these stakeholders are predominantly present in banks with
    strong CSR governance. Our findings inform policy discussions about detailed CSR
    disclosure requirements (e.g. the European Sustainability Reporting Standards)
    and extension of reporting scope to firms with regional orientation and absence
    of typical shareholders.@eng
  bibo_authorlist:
  - foaf_Person:
      foaf_givenName: Maryna
      foaf_name: Gulenko, Maryna
      foaf_surname: Gulenko
  - foaf_Person:
      foaf_givenName: Saskia
      foaf_name: Kohlhase, Saskia
      foaf_surname: Kohlhase
  - foaf_Person:
      foaf_givenName: Urska
      foaf_name: Kosi, Urska
      foaf_surname: Kosi
  bibo_doi: 10.1080/17449480.2026.2631702
  dct_date: 2026^xs_gYear
  dct_isPartOf:
  - http://id.crossref.org/issn/1744-9480
  - http://id.crossref.org/issn/1744-9499
  dct_language: eng
  dct_publisher: Informa UK Limited@
  dct_title: The Role of Stakeholders in CSR Reporting of Non-Listed Banks@
...