| dc.description.abstract | With the growing emphasis on sustainability, businesses are increasingly providing non-financial disclosures. However, as numerous studies indicate; the landscape of non-financial disclosures is difficult to navigate. This study aims to highlight key issues faced by consumers of ESG-information such as investors and rating agencies. Through careful document analysis of annual, sustainability and climate reports we examine the quantitative non-financial information reported by the ten largest banks listed on the Oslo Stock Exchange regarding social and environmental issues. We identify, categorize and analyze 612 quantitative indicators. Five of which are explored in more detail. The overwhelming majority of indicators we identify is reported by no more than one bank. Only four indicators are reported by all ten banks. Overall, our findings indicate low comparability between indicators conveying information on similar phenomena. Moreover, we argue that the lack of background information on the calculation of quantitative indicators severely limits the comparability of the information in question. | |