The DOI matches its Crossref record; 19 of the 20 references it cites were found in a registry or an index; 3 of the 10 sources its claims cite were checked for support.
Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking
Open accessAbstract
This paper analyzes and compares the non-financial reporting practices on human capital among the three largest banks operating in Slovakia: Slovenská sporiteľňa, Tatra banka, and Všeobecná úverová banka. As sustainability reporting becomes a key component of corporate transparency, ethical governance, and strategic management, human capital disclosure emerges as a crucial dimension of corporate social responsibility. The study aims to evaluate the quality, consistency, and scope of human capital disclosures in the selected banks’ annual and sustainability reports for 2023. A set of 20 key performance indicators (KPIs) was developed and grouped into four categories: basic employee characteristics, diversity and inclusion, employee development and engagement, and employee well-being. Each indicator was evaluated using a scoring methodology based on the level of transparency. Results show that Slovenská sporiteľňa demonstrated the most comprehensive reporting practices, scoring 19 out of 20 points. Tatra banka ranked second with 8.5 points, while VÚB received the lowest score of 6 points, mainly due to the absence of disaggregated data at the local level. The study highlights the variance in disclosure practices and the challenges faced by subsidiaries reporting under consolidated statements. The methodology offers a replicable tool for evaluating human capital disclosure quality and can serve as a benchmark for future analysis after the implementation of the Corporate Sustainability Reporting Directive (CSRD) in the European Union.
Overview
AI snapshot
Written from the paper’s full text.
TL;DR
This paper evaluates human capital disclosure in 2023 non-financial reports of the three largest banks in Slovakia using 20 KPIs across four categories. It finds wide variation: Slovenská sporiteľňa scored 19/20, Tatra banka 8.5/20, and VÚB 6/20, largely due to VÚB’s reliance on parent-company consolidated reporting.
Key findings
- Slovenská sporiteľňa (SLSP) had the most comprehensive disclosure, scoring 19/20; it lost partial points on pay equality because it confirmed a gender pay audit but did not specify the exact gender pay gap, and on employee engagement because it did not present specific survey results.
- Tatra banka (TB) ranked second with 8.5/20; its employee-structure disclosure was limited to gender and contract type, it did not report age structure or employee turnover, and it provided no trade union information; its well-being disclosure was limited to the “Be Fit” program, scored 0.5.
- VÚB received the lowest score, 6/20, because it relies on a legal exemption and reports through Intesa Sanpaolo’s consolidated non-financial statement; most quantitative indicators were reported for Italy and “abroad” as a whole, preventing Slovak-specific conclusions, with only the gender breakdown of employees disclosed specifically for VÚB.
- Formal reporting differences were also found: SLSP’s sustainability report followed GRI and partially ESRS but lacked external assurance and year-on-year comparability; Intesa Sanpaolo’s consolidated report followed GRI and had external assurance but limited entity-specific clarity; TB’s first standalone sustainability report followed GRI and ESRS, used hyperlinks, but had limited scope and no external assurance or comparability.
Methods
- Mixed-methods approach combining qualitative content analysis and quantitative scoring of annual reports, sustainability reports, and consolidated non-financial statements for reporting year 2023.
- Sample: the three largest banks operating in Slovakia by total assets — Slovenská sporiteľňa (€26.46 billion), Všeobecná úverová banka (€24.39 billion), and Tatra banka (€22.23 billion).
- A framework of 20 KPIs was grouped into four categories: basic employee characteristics, diversity and inclusion, employee development and engagement, and employee well-being; each indicator was scored as full compliance (1 point), partial compliance (0.5 points), or no disclosure (0 points), with a maximum total score of 20. The study also examined formal and structural report characteristics such as report type, clarity, design, hyperlinks, reporting standards, external assurance, and comparability.
Limitations
- The paper states that the evaluation relies solely on publicly available documents for 2023, which may not fully reflect internal practices or more recent developments; scoring still involves researcher interpretation, particularly in the “Partial Compliance” category; and the analysis does not assess the effectiveness or impact of human capital policies, only the extent to which they are reported.
- Evident from the text: the sample is limited to three banks, so findings are not broadly generalizable; reliance on parent-company consolidated reports can obscure Slovak subsidiary-specific practices; and some analyzed reports lack external assurance and year-on-year comparability.
Model-written summary. Check it against the paper before relying on it.
Integrity signals
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Claims the paper makes
30 Own result · 18 No basis given · 12 Own interpretation · 8 Not checked yet · 7 Sources not found · 5 Own method · 2 Supported · 1 Partly supported · accuracy not yet measured
A result the paper reports from its own data — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“Tatra banka ranked second with 8.5 points”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Abstract
plain- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: passes — The paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
- Rests on an assumption: The three largest banks in Slovakia by total assets are suitable subjects for evaluating advanced ESG disclosure practices.
A result the paper reports from its own data — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“The study highlights the variance in disclosure practices”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Abstract
plain- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: passes — The paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
- Rests on an assumption: The three largest banks in Slovakia by total assets are suitable subjects for evaluating advanced ESG disclosure practices.
A result the paper reports from its own data — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“while VÚB received the lowest score of 6 points”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Abstract
plainSingle case- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: passes — The paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
- Rests on an assumption: The three largest banks in Slovakia by total assets are suitable subjects for evaluating advanced ESG disclosure practices.
None of the sources cited for this claim have been checked yet.
In the paper
“The Erste Group annual report provides detailed human capital data under Our Employees within the Consolidated Non-Financial Statement.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Slovenská Sporiteľňa (SLSP)
plain- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: unclear — It is unclear whether the paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
The paper states this without a source or data behind it here, so there is nothing to check it against. The quote shows it is in the paper.
In the paper
“Although SLSP is exempted from disclosing non-financial information due to its inclusion in the consolidated report of its parent company, Erste Group”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Slovenská Sporiteľňa (SLSP)
plainstates a cause- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: unclear — It is unclear whether the paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
A result the paper reports from its own data — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“Results show that Slovenská sporiteľňa demonstrated the most comprehensive reporting practices, scoring 19 out of 20 points.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Abstract
boosted- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: passes — The paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
- Rests on an assumption: The three largest banks in Slovakia by total assets are suitable subjects for evaluating advanced ESG disclosure practices.
None of the sources cited for this claim have been checked yet.
In the paper
“it still publishes qualitative human capital information in its annual report under the section Responsibility to Society.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Slovenská Sporiteľňa (SLSP)
plainSingle case- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: unclear — It is unclear whether the paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
A result the paper reports from its own data — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“VÚB received one point for describing its policy within the diversity and inclusion category.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Comparative Overview of Human Capital Disclosure Practices in Selected Banks
plainSingle case- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: unclear — It is unclear whether the paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
A result the paper reports from its own data — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“VÚB banka received the lowest score in the evaluation, 6 out of 20 points.”
- Also stated in: § CONCLUSIONS · plain
“Všeobecná Úverová banka scored the lowest with 6 points, primarily due to its reliance on consolidated reporting by its parent company, Intesa Sanpaolo.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Comparative Overview of Human Capital Disclosure Practices in Selected Banks
plainSingle case- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: passes — The paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
- Rests on an assumption: The custom-developed scoring framework's four thematic categories and selected KPIs adequately capture the extent and quality of banks' human capital disclosure.
- Also stated in: § CONCLUSIONS · plain
A result the paper reports from its own data — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“Based on the analysis (Table 3), Slovenská sporiteľňa (SLSP) demonstrated the highest level of human capital disclosure, scoring 19 out of 20 points.”
- Also stated in: § CONCLUSIONS · boosted
“Findings show that Slovenská sporiteľňa demonstrated the most comprehensive and transparent disclosure practices, achieving 19 out of 20 possible points.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Comparative Overview of Human Capital Disclosure Practices in Selected Banks
boosted- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: passes — The paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
- Rests on an assumption: The custom-developed scoring framework's four thematic categories and selected KPIs adequately capture the extent and quality of banks' human capital disclosure.
- Also stated in: § CONCLUSIONS · boosted
- Probably not a substantial claim. 26
- It may state two separate claims as one. 39
- The quote only partly states this claim. 1
The cited sources support only part of this claim — read each source’s verdict below.
In the paper
“Researchers (Milosevic et al., 2021) found a strong positive correlation between human capital and bank performance and between human capital and the speed and quality of innovation.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > LITERATURE REVIEW
What the sources say
- Partly supportedcites Milosevic et al., 2021 sourceExperimental — accuracy not yet measured
The Results report a strong positive correlation between human capital and bank performance (r=0.708). They also report positive correlations with innovation speed (r=0.502) and quality (r=0.514), but the Discussion and Conclusion describe those correlations as moderate, not strong. Page numbers are not provided in our copy. (LLM, conf=0.92)
boostedstates an association- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: fails — The paper’s conclusions may not depend on it.
- Based: passes — The paper gives a reason why it holds.
Probably not a substantial claim. The paper’s conclusions may not depend on it. It may state two separate claims as one.
- Partly supported
Every source the paper cites for this claim was checked and supports it.
In the paper
“Alemu (2025) contributes to this discussion by emphasizing how organizational values and leadership foster a culture of sustainability, reinforcing the role of responsible leadership in embedding CSR principles into corporate practices.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > CONCLUSIONS
What the sources say
- Supportedcites Alemu (2025) source
The Introduction identifies leadership and organizational values as drivers of a sustainability-oriented culture. The Significance of Study section links leadership, values, and operational strategies to CSR, while Corporate Social Responsibility Integration describes aligning CSR goals with core business operations. No page numbers are available in our copy. (LLM, conf=0.90)
plainstates a cause- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: fails — The paper’s conclusions may not depend on it.
- Based: passes — The paper gives a reason why it holds.
Probably not a substantial claim. The paper’s conclusions may not depend on it. It may state two separate claims as one.
- Supported
Every source the paper cites for this claim was checked and supports it.
In the paper
“Kerimov et al. (2023) explore how the independence of banking regulators influences financial system stability in times of crisis, drawing attention to the role of transparent and accountable governance structures.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > CONCLUSIONS
What the sources say
- Supportedcites Kerimov et al. (2023) source
The Literature Review states that the article studies how banking-regulator independence affects the likelihood of lost banking stability and banking activity during a financial crisis. This directly supports the attributed claim that Kerimov et al. explore the relationship between regulator independence and financial-system stability in crisis periods. (LLM, conf=0.94)
plainstates an association- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: fails — The paper’s conclusions may not depend on it.
- Based: passes — The paper gives a reason why it holds.
Probably not a substantial claim. The paper’s conclusions may not depend on it.
- Supported
The paper states this without a source or data behind it here, so there is nothing to check it against. The quote shows it is in the paper.
In the paper
“Most quantitative indicators were reported for Italy and”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Comparative Overview of Human Capital Disclosure Practices in Selected Banks
plainstates a causeSingle case- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: passes — The paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
It may state two separate claims as one.
The paper states this without a source or data behind it here, so there is nothing to check it against. The quote shows it is in the paper.
In the paper
“The SR of Tatra banka (TB) is the bank's first standalone ESG report.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Comparative Overview of Human Capital Disclosure Practices in Selected Banks
plainSingle case- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: fails — The paper’s conclusions may not depend on it.
- Based: passes — The paper gives a reason why it holds.
Probably not a substantial claim. The paper’s conclusions may not depend on it.
A result the paper reports from its own data — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“In contrast, the consolidated report of Intesa Sanpaolo (used by VÚB) follows a highly structured and conservative format with external assurance yet provides limited clarity and entity-specific information.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Comparative Overview of Human Capital Disclosure Practices in Selected Banks
plainSingle case- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: unclear — It is unclear whether the paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
It may state two separate claims as one.
None of the sources cited for this claim have been checked yet.
In the paper
“SLSP's Sustainability Report further elaborates on gender diversity targets, pay equity audits, parental leave support, internal engagement initiatives, and inclusion programs.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Slovenská Sporiteľňa (SLSP)
plainSingle case- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: fails — The paper’s conclusions may not depend on it.
- Based: passes — The paper gives a reason why it holds.
Probably not a substantial claim. The paper’s conclusions may not depend on it. It may state two separate claims as one.
A result the paper reports from its own data — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“The report follows both GRI and ESRS standards and is also available in English.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Comparative Overview of Human Capital Disclosure Practices in Selected Banks
plainSingle case- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: unclear — It is unclear whether the paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
It may state two separate claims as one.
A result the paper reports from its own data — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“The non-financial statement mentioned digital learning platforms, executive training on inclusion, and regular employee surveys but did not include specific results -this indicator was also rated 0.5.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Comparative Overview of Human Capital Disclosure Practices in Selected Banks
plainSingle case- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: unclear — It is unclear whether the paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
It may state two separate claims as one.
A result the paper reports from its own data — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“It lacks comparability with past periods and presents basic information in a concise format.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Comparative Overview of Human Capital Disclosure Practices in Selected Banks
plainSingle case- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: fails — The paper’s conclusions may not depend on it.
- Based: passes — The paper gives a reason why it holds.
Probably not a substantial claim. The paper’s conclusions may not depend on it. It may state two separate claims as one.
The paper states this without a source or data behind it here, so there is nothing to check it against. The quote shows it is in the paper.
In the paper
“The information presented in SLSP's SR is consistent with that of the parent company, providing a broader contextual framework and enhancing the depth of analysis.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Comparative Overview of Human Capital Disclosure Practices in Selected Banks
plain- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: fails — The paper’s conclusions may not depend on it.
- Based: fails — The paper may give no reason why it holds.
Probably not a substantial claim. The paper’s conclusions may not depend on it. The paper may give no reason why it holds.
A result the paper reports from its own data — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“Tatra banka's first standalone sustainability report exhibits a modern design and includes hyperlinks, but its overall scope remains limited.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Comparative Overview of Human Capital Disclosure Practices in Selected Banks
plainSingle case- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: fails — The paper’s conclusions may not depend on it.
- Based: passes — The paper gives a reason why it holds.
Probably not a substantial claim. The paper’s conclusions may not depend on it. It may state two separate claims as one.
The paper states this without a source or data behind it here, so there is nothing to check it against. The quote shows it is in the paper.
In the paper
“The CNFS complies with GRI standards and has been verified by an independent auditor.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Comparative Overview of Human Capital Disclosure Practices in Selected Banks
plainSingle case- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: unclear — It is unclear whether the paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
It may state two separate claims as one.
The paper states this without a source or data behind it here, so there is nothing to check it against. The quote shows it is in the paper.
In the paper
“Under the employee well-being category, SLSP disclosed all key quantitative indicators and reported on health-supporting initiatives and the implementation of more flexible working hours to promote work-life balance.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Comparative Overview of Human Capital Disclosure Practices in Selected Banks
plainSingle case- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: unclear — It is unclear whether the paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
It may state two separate claims as one.
None of the sources cited for this claim have been checked yet.
In the paper
“While most indicators are aggregated for all subsidiaries, the number of employees by gender is available specifically for VÚB”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Všeobecná Úverová Banka (VUB)
plain- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: unclear — It is unclear whether the paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
It may state two separate claims as one.
None of the sources cited for this claim have been checked yet.
In the paper
“The Consolidated Non-Financial Statement of Intesa Sanpaolo provides information on employee performance appraisal, leadership training, and diversity scholarships.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Všeobecná Úverová Banka (VUB)
plain- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: unclear — It is unclear whether the paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
It may state two separate claims as one.
A result the paper reports from its own data — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“SLSP's sustainability report stands out for its clarity, engaging design, and alignment with GRI and partially with ESRS standards, though it lacks external assurance and year-on-year comparability.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Comparative Overview of Human Capital Disclosure Practices in Selected Banks
plain- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: fails — The paper’s conclusions may not depend on it.
- Based: passes — The paper gives a reason why it holds.
Probably not a substantial claim. The paper’s conclusions may not depend on it. It may state two separate claims as one.
The paper states this without a source or data behind it here, so there is nothing to check it against. The quote shows it is in the paper.
In the paper
“Regarding pay equality, although the bank did not specify the exact gender pay gap, it did confirm the completion of a gender pay audit.Consequently, this indicator was rated 0.5.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Comparative Overview of Human Capital Disclosure Practices in Selected Banks
plainstates a causeSingle case- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: unclear — It is unclear whether the paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
It may state two separate claims as one.
A result the paper reports from its own data — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“Although the bank regularly conducts employee engagement surveys, it did not present specific results, and this indicator was also rated 0.5.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Comparative Overview of Human Capital Disclosure Practices in Selected Banks
plainSingle case- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: unclear — It is unclear whether the paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
It may state two separate claims as one.
The paper states this without a source or data behind it here, so there is nothing to check it against. The quote shows it is in the paper.
In the paper
“Tatra banka is preparing to comply with the CSRD directive and already publishes its own Sustainability Report.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Tatra Banka (TB)
plain- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: fails — The paper’s conclusions may not depend on it.
- Based: passes — The paper gives a reason why it holds.
Probably not a substantial claim. The paper’s conclusions may not depend on it. It may state two separate claims as one.
A result the paper reports from its own data — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“Under the diversity and inclusion category, the bank reported the gender ratio in managerial positions, the share of employees with disabilities, participation in programs supporting disadvantaged groups, and the implementation of a formal diversity and inclusion policy.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Comparative Overview of Human Capital Disclosure Practices in Selected Banks
plainSingle case- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: unclear — It is unclear whether the paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
It may state two separate claims as one.
The paper states this without a source or data behind it here, so there is nothing to check it against. The quote shows it is in the paper.
In the paper
“The report, prepared by GRI standards, includes comparative data from previous reporting periods and has been verified by an independent auditor.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Comparative Overview of Human Capital Disclosure Practices in Selected Banks
plainSingle case- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: fails — The paper’s conclusions may not depend on it.
- Based: passes — The paper gives a reason why it holds.
Probably not a substantial claim. The paper’s conclusions may not depend on it. It may state two separate claims as one.
A result the paper reports from its own data — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“The report also mentioned trade union representation and the number of unionized employees.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Comparative Overview of Human Capital Disclosure Practices in Selected Banks
plainSingle case- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: unclear — It is unclear whether the paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
It may state two separate claims as one.
A result the paper reports from its own data — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“The bank's disclosure of employee structure was limited to gender and contract type.It did not report indicators of age structure or employee turnover.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Comparative Overview of Human Capital Disclosure Practices in Selected Banks
plainSingle case- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: unclear — It is unclear whether the paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
It may state two separate claims as one.
The paper states this without a source or data behind it here, so there is nothing to check it against. The quote shows it is in the paper.
In the paper
“• (SLSP) Slovenská sporiteľňa -TA = €26.46billion, • (VUB) Všeobecná úverová banka -TA = €24.39billion, • (TB) Tatra banka -TA = €22.23 billion.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > CONCLUSIONS
plain- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: fails — The paper’s conclusions may not depend on it.
- Based: passes — The paper gives a reason why it holds.
Probably not a substantial claim. The paper’s conclusions may not depend on it. It may state two separate claims as one.
None of the sources cited for this claim have been checked yet.
In the paper
“Quantitative indicators include hours of training by gender and function, employment structure by contract type and gender, and distribution of management roles.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Tatra Banka (TB)
plainSingle case- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: unclear — It is unclear whether the paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
It may state two separate claims as one.
A result the paper reports from its own data — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“TB's annual report also disclosed employee loyalty survey results, while the sustainability report referred to engagement through volunteering.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Comparative Overview of Human Capital Disclosure Practices in Selected Banks
plainSingle case- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: unclear — It is unclear whether the paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
It may state two separate claims as one.
A result the paper reports from its own data — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“Regarding pay equality, the report only presented gender pay ratios for subsidiaries, not specifically for VÚB; thus, this indicator was scored 0.5 points.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Comparative Overview of Human Capital Disclosure Practices in Selected Banks
plainSingle case- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: unclear — It is unclear whether the paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
It may state two separate claims as one.
A result the paper reports from its own data — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“Regarding diversity and inclusion, TB's sustainability report included formal policy and gender ratios in leadership and provided specific values for gender pay differences.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Comparative Overview of Human Capital Disclosure Practices in Selected Banks
plainSingle case- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: unclear — It is unclear whether the paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
It may state two separate claims as one.
A result the paper reports from its own data — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“The report presented training hours in a table and described employee development programs focused on self-learning, health, and parental leave education.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Comparative Overview of Human Capital Disclosure Practices in Selected Banks
plainSingle case- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: unclear — It is unclear whether the paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
It may state two separate claims as one.
The paper states this without a source or data behind it here, so there is nothing to check it against. The quote shows it is in the paper.
In the paper
“SLSP's SR follows GRI standards and partially aligns with the European Sustainability Reporting Standards (ESRS).”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Comparative Overview of Human Capital Disclosure Practices in Selected Banks
plain- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: fails — The paper’s conclusions may not depend on it.
- Based: fails — The paper may give no reason why it holds.
Probably not a substantial claim. The paper’s conclusions may not depend on it. The paper may give no reason why it holds. It may state two separate claims as one.
A result the paper reports from its own data — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“SLSP disclosed the number of training hours in the training category and highlighted several internal development initiatives, including networking and conference participation.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Comparative Overview of Human Capital Disclosure Practices in Selected Banks
plainSingle case- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: unclear — It is unclear whether the paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
It may state two separate claims as one.
The paper states this without a source or data behind it here, so there is nothing to check it against. The quote shows it is in the paper.
In the paper
“However, most disclosures relate to the parent company, with limited evidence on whether group initiatives were implemented across subsidiaries, including VÚB.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Comparative Overview of Human Capital Disclosure Practices in Selected Banks
plain- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: passes — The paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
It may state two separate claims as one.
None of the sources cited for this claim have been checked yet.
In the paper
“The sustainability report chapter Tatra Banka and Society discloses data on the gender pay gap, educational initiatives, employee diversity and inclusion policies, volunteerism, employee mentoring, and social responsibility programs.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Tatra Banka (TB)
plainSingle case- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: passes — The paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
It may state two separate claims as one.
A result the paper reports from its own data — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“Under the employee well-being category, neither quantitative nor qualitative indicators were provided.However, the bank did mention the”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Comparative Overview of Human Capital Disclosure Practices in Selected Banks
plainstates a causeSingle case- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: unclear — It is unclear whether the paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
It may state two separate claims as one. The quote only partly states this claim.
The paper states this without a source or data behind it here, so there is nothing to check it against. The quote shows it is in the paper.
In the paper
“Since Slovenská sporiteľňa (SLSP) refers to the annual report (AR) of its parent company, Erste Group, for non-financial disclosures but simultaneously publishes its own Sustainability Report (SR), both documents were included in the analysis.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Comparative Overview of Human Capital Disclosure Practices in Selected Banks
plain- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: unclear — It is unclear whether the paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
It may state two separate claims as one.
A conclusion the paper draws from its own results — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“and can serve as a benchmark for future analysis after the implementation of the Corporate Sustainability Reporting Directive (CSRD) in the European Union.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Abstract
plain- Asserted: passes — The authors put it forward as true.
- Checkable: fails — It may be too vague to check against evidence.
- Load-bearing: passes — The paper’s conclusions depend on it.
- Based: fails — The paper may give no reason why it holds.
Probably not a substantial claim. It may be too vague to check against evidence. The paper may give no reason why it holds.
- Rests on an assumption: The three largest banks in Slovakia by total assets are suitable subjects for evaluating advanced ESG disclosure practices.
- Rests on an assumption: Human capital is a key driver of economic growth and long-term value generation.
- Rests on an assumption: Non-financial reporting is a fundamental tool for evaluating organizational performance.
A conclusion the paper draws from its own results — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“The methodology offers a replicable tool for evaluating human capital disclosure quality”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Abstract
plain- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: passes — The paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
Probably not a substantial claim.
- Rests on an assumption: The three largest banks in Slovakia by total assets are suitable subjects for evaluating advanced ESG disclosure practices.
- Rests on an assumption: Human capital is a key driver of economic growth and long-term value generation.
- Rests on an assumption: Non-financial reporting is a fundamental tool for evaluating organizational performance.
What the paper did — it cites no source for this, so there is none to check. The quote shows it is in the paper.
In the paper
“Also, while the scoring framework introduces objectivity, the assignment of scores still involves a degree of researcher interpretation, particularly in the”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Additional information
plain- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: fails — The paper’s conclusions may not depend on it.
- Based: passes — The paper gives a reason why it holds.
Probably not a substantial claim. The paper’s conclusions may not depend on it.
In the paper
“In addition to European regulatory frameworks, the Global Reporting Initiative (GRI) provides a widely accepted international framework for sustainability reporting.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Regulatory Frameworks for Human Capital Disclosure
What the sources say
- Not matchedcites GRI, 2021
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
plain- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: fails — The paper’s conclusions may not depend on it.
- Based: passes — The paper gives a reason why it holds.
Probably not a substantial claim. The paper’s conclusions may not depend on it.
- Not matched
A conclusion the paper draws from its own results — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“Despite these limitations, the methodology provides a structured, transparent, and replicable approach to evaluating human capital disclosure practices and offers a meaningful basis for cross-institutional comparison.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Additional information
plain- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: passes — The paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
Probably not a substantial claim. It may state two separate claims as one.
A conclusion the paper draws from its own results — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“Collectively, these studies offer a valuable foundation for understanding how human capital transparency supports ethical governance and social responsibility, particularly within the banking sector.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > CONCLUSIONS
plainstates an association- Asserted: passes — The authors put it forward as true.
- Checkable: fails — It may be too vague to check against evidence.
- Load-bearing: passes — The paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
Probably not a substantial claim. It may be too vague to check against evidence.
What the paper did — it cites no source for this, so there is none to check. The quote shows it is in the paper.
In the paper
“The evaluation relies solely on publicly available documents for the year 2023, which may not fully reflect internal practices or more recent developments.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Additional information
hedged- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: fails — The paper’s conclusions may not depend on it.
- Based: passes — The paper gives a reason why it holds.
Probably not a substantial claim. The paper’s conclusions may not depend on it. It may state two separate claims as one.
A conclusion the paper draws from its own results — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“These findings suggest that while all banks recognize the importance of human capital disclosure, their approaches vary in terms of depth, accessibility, and compliance with evolving sustainability standards.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Comparative Overview of Human Capital Disclosure Practices in Selected Banks
hedged- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: passes — The paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
It may state two separate claims as one.
In the paper
“Shkarupa et al. (2021) examine how sustainability-oriented decisions in the transport sector reflect deeper ethical commitments and strategic foresight.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > CONCLUSIONS
What the sources say
- Not matchedcites Shkarupa et al. (2021)
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
plainstates an association- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: fails — The paper’s conclusions may not depend on it.
- Based: passes — The paper gives a reason why it holds.
Probably not a substantial claim. The paper’s conclusions may not depend on it.
- Not matched
What the paper did — it cites no source for this, so there is none to check. The quote shows it is in the paper.
In the paper
“Each indicator was scored using a custom-developed rating scale to ensure objective and consistent assessment.”
- Also stated in: § Comparative Overview of Human Capital Disclosure Practices in Selected Banks · plain
“a score of 1 was assigned if the information was fully reported, 0.5 if it was mentioned but insufficiently elaborated, and 0 if it was not reported.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Comparative Overview of Human Capital Disclosure Practices in Selected Banks
plain- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: passes — The paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
Probably not a substantial claim. It may state two separate claims as one.
- Rests on an assumption: The custom-developed scoring framework's four thematic categories and selected KPIs adequately capture the extent and quality of banks' human capital disclosure.
- Also stated in: § Comparative Overview of Human Capital Disclosure Practices in Selected Banks · plain
In the paper
“In particular, ESRS S1 -Own Workforce, as defined in Commission Delegated Regulation (EU) 2023/2772, outlines comprehensive requirements for disclosing human capital-related information.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Regulatory Frameworks for Human Capital Disclosure
What the sources say
- Not matchedcites Commission Delegated Regulation (EU) 2023/2772
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
plain- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: fails — The paper’s conclusions may not depend on it.
- Based: passes — The paper gives a reason why it holds.
Probably not a substantial claim. The paper’s conclusions may not depend on it.
- Not matched
What the paper did — it cites no source for this, so there is none to check. The quote shows it is in the paper.
In the paper
“The data analyzed in this study are publicly available in the form of annual reports, non-financial reports, and sustainability reports for the year 2023, listed in the references.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Data availability
plain- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: passes — The paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
Probably not a substantial claim. It may state two separate claims as one.
A conclusion the paper draws from its own results — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“Given the upcoming implementation of the Corporate Sustainability Reporting Directive (CSRD) across the European Union, including Slovakia, this study provides a valuable benchmark of current disclosure practices.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Additional information
plain- Asserted: passes — The authors put it forward as true.
- Checkable: fails — It may be too vague to check against evidence.
- Load-bearing: passes — The paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
Probably not a substantial claim. It may be too vague to check against evidence.
What the paper did — it cites no source for this, so there is none to check. The quote shows it is in the paper.
In the paper
“Lastly, the analysis does not assess the effectiveness or impact of human capital policies but rather the extent to which they are reported.”
§ Transparency in Human Capital Disclosure in Non-Financial Reporting: Towards Ethical Governance and Corporate Social Responsibility in Banking > Additional information
plain- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: passes — The paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
Probably not a substantial claim. It may state two separate claims as one.
The paper relies on this without support.
The three largest banks in Slovakia by total assets are suitable subjects for evaluating advanced ESG disclosure practices.
“These institutions represent leading actors in the Slovak banking market and serve as suitable subjects for evaluating advanced ESG disclosure practices.”
The paper relies on this without support.
Human capital is a key driver of economic growth and long-term value generation.
“Today, human capital is recognized as one of the most essential drivers of economic growth and long-term value generation.”
The paper relies on this without support.
Non-financial reporting is a fundamental tool for evaluating organizational performance.
“Non-financial reporting has emerged as a fundamental tool for evaluating these broader aspects of organizational performance.”
The paper relies on this without support.
The custom-developed scoring framework's four thematic categories and selected KPIs adequately capture the extent and quality of banks' human capital disclosure.
“The table is based on a set of key performance indicators grouped into four categories, summarizing the degree to which each bank discloses relevant human capital data.”
The paper relies on this without support.
The publicly available 2023 annual, non-financial and sustainability reports are a sufficient and authoritative record of each bank's human capital disclosure practices.
“The data analyzed in this study are publicly available in the form of annual reports, non-financial reports, and sustainability reports for the year 2023, listed in the references.”
Citations
Cites
A Review of the Role of Human Capital in the Organization
Pasban, M., & Nojedeh, S. H. (2016) · Procedia - Social and Behavioral Sciences · doi:10.1016/j.sbspro.2016.09.032 · Cited by 287
The Oxford Handbook of Human Capital
Kraaijenbrink, J., Burton‐Jones, A., & Spender, J. ‐. (2011) · Oxford University Press eBooks · doi:10.1093/oxfordhb/9780199532162.001.0001 · Cited by 160
The Oxford Handbook of Human Capital
Burton‐Jones, A., & Spender, J. ‐. (2012) · doi:10.1093/oxfordhb/9780199532162.001.0001/oxfordhb-9780199532162 · Cited by 51
Yen, Y.-F. Y. (2012) · Innovation · doi:10.5172/impp.2013.15.1.112 · Cited by 41
Rodchenko, V., Rekun, G., ФЕДОРИШИНА, Л., et al. (2021) · Journal of Eastern European and Central Asian Research (JEECAR) · doi:10.15549/jeecar.v8i2.686 · Cited by 40
Atnafu Alemu, B. (2025) · Business Ethics and Leadership · doi:10.61093/bel.9(1).79-94.2025 · Cited by 34
The Impact of the CSRD and the ESRS on Non-Financial Disclosure
Fornasari, T., & Traversi, M. (2024) · Symphonya Emerging Issues in Management · doi:10.4468/2024.1.07fornasari.traversi · Cited by 28
Integrating knowledge management with smart technologies in public pharmaceutical organizations
Mahmoud, M., Shma, T. R., Aziz, A., et al. (2025) · Knowledge and Performance Management · doi:10.21511/kpm.09(1).2025.03 · Cited by 21
Theory and practice of innovation development in the banking sector
Załęska, M., & Kondraciuk, P. (2019) · Financial Sciences · doi:10.15611/fins.2019.2.06 · Cited by 17
Foundations for a green economy: how institutions shape green skills
Busemeyer, M. R., Carstensen, M. B., Kemmerling, A., et al. (2025) · npj Climate Action · doi:10.1038/s44168-025-00234-5 · Cited by 17
Qtaishat, A. M., & Awwad, M. S. (2022) · International Journal of Learning and Intellectual Capital · doi:10.1504/ijlic.2023.127697 · Cited by 15
Kusumawijaya, I. K., & Astuti, P. D. (2023) · Knowledge and Performance Management · doi:10.21511/kpm.07(1).2023.05 · Cited by 13
Managerial Perception of Human Capital, Innovations, and Performance: Evidence from Banking Industry
Milosevic, N., Dobrota, M., Dmitrovic, V., & Barjaktarovic Rakocevic, S. (2021) · Engineering Economics · doi:10.5755/j01.ee.32.5.26032 · Cited by 12
Макаренко, І. О., Воронцова, А., Sergiienko, L., et al. (2023) · Investment Management and Financial Innovations · doi:10.21511/imfi.20(3).2023.16 · Cited by 11
Шкарупа, О. В., Vlasenko, D., Vesperis, S., et al. (2021) · Problems and Perspectives in Management · doi:10.21511/ppm.19(4).2021.25 · Cited by 9
Banking system stability in crisis periods: The impact of the banking regulator independence
Kerimov, A., Babayev, A., Dudchenko, V., Samusevych, Y., & Tumpach, M. (2023) · Banks and Bank Systems · doi:10.21511/bbs.18(3).2023.18 · Cited by 8
Knowledge management in banking: A bibliometric literature review
Sáng, N. M. (2023) · Knowledge and Performance Management · doi:10.21511/kpm.08(1).2024.01 · Cited by 7
Investment Strategy for the Development of Human Capital of the Enterprise
Borshch, V., Sheremet, O., Павлівна, М. І., et al. (2023) · WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS · doi:10.37394/23207.2023.20.134 · Cited by 4
Human Capital: Historical and Conceptual Developments
Teixeira, P. (2019) · Springer eBooks · doi:10.1007/978-94-017-9553-1_107-1 · Cited by 1
Sukhonos, V., Serpeninova, Y., Makarenko, S., et al. (2021) · Banks and Bank Systems · doi:10.21511/bbs.16(1).2021.13 · Cited by 1
Self-citation
Research works printed but not linked: 2
Cited by
Sorted by citations
Щербакова, О. (2025) · Banks and Bank Systems · doi:10.21511/bbs.20(3).2025.03 · Cited by 6
Do the Sustainable Development Goals enhance bank profitability? Global panel evidence
Amanova, S., Novruzova, B., Ganbarov, Z., Hajiyeva, S., Huseynli, J., & Hanifayev, A. (2025) · Banks and Bank Systems · doi:10.21511/bbs.20(3).2025.13 · Cited by 4
“Stakeholders in Europe increasingly demand accurate ESG reporting, though challenges of credibility and comparability persist (Strouhal et al., 2025; Serpeninova et al., 2025).”
Hajiyeva, S., Ibrahimov, Z., Nasirli, N., et al. (2026) · Banks and Bank Systems · doi:10.21511/bbs.21(1).2026.02
Toward sustainable performance management: Principles, drivers, outcomes, and looking forwardPreprint
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Замула, І. В., Lehenchuk, S., Лайчук, С. М., et al. (2026) · Investment Management and Financial Innovations · doi:10.21511/imfi.23(2).2026.19
Metadata
- Authors
- Serpeninova, Y., Partila, P., Raboshuk, A., Krukhmal, O., & Nezhyd, Y.
- Affiliations
- Tatra Banka Foundation (SK)
- Sohar University (OM)
- Sumy State University (UA)
- National Scientific Centre “Institute of Agrarian Economics” (UA)
- Venue
- Business Ethics and Leadership
- Published
- 2025-07-04
- Volume
- 9
- Issue
- 2
- Pages
- 120-129
- ISSN
- 2520-6311 (ISSN-L)
- 2520-6761
- OpenAlex
- W4412371366
- Semantic Scholar
- bdcbc096f9270ca8fc034465d8b8fd83fceb25f5
- Cited by
- 8
- References
- 19
- Citations by year
- 2026: 6 · 2025: 2
- FWCI
- 4.06
- Type
- journal article
- Language
- en
- Open access
- diamond
- doi.org
- Licence
- cc-by
- Locations
- Business Ethics and Leadership (publishedVersion, cc-by)
- DOAJ (DOAJ: Directory of Open Access Journals) (submittedVersion, cc-by-sa)
- Topics
- Social Sciences › Business, Management and Accounting › Strategy and Management › Corporate Social Responsibility Reporting
- Social Sciences › Business, Management and Accounting › Strategy and Management › Intellectual Capital and Performance Analysis
- Social Sciences › Business, Management and Accounting › Accounting › Accounting and Financial Management
- Keywords
- human capital disclosure, non-financial reporting, banking sector, corporate social responsibility, ethical governance, transparency, employee well-being, diversity and inclusion, employee engagement, employee development, sustainability reporting, Slovak banks, Corporate Sustainability Reporting Directive
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
A language model drew the claims from the paper on 2026-10-09, under version 3 of the claim definition (model deepseek-v4.1-flash, prompt extract-v3).
A second model labelled each claim on 2026-10-09 (model jev-1.13-20260917, definition revision gold-guideline-v0.2).
Cited sources are checked with a language model’s help (gpt-6-sol).
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
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