his paper investigates ESG disclosure coverage and reported SDG alignment within the credit union sectors of Brazil and Italy, examining how divergent institutional environments shape the transparency of mutual financial institutions operating under hybrid economic and social missions.
Mandatory vs. Voluntary: A Comparative Study of ESG Disclosure in Italian and Brazilian Credit Unions
Olga Ferraro
;Stefania Veltri;Andrea Comandè;
2026-01-01
Abstract
his paper investigates ESG disclosure coverage and reported SDG alignment within the credit union sectors of Brazil and Italy, examining how divergent institutional environments shape the transparency of mutual financial institutions operating under hybrid economic and social missions.File in questo prodotto:
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