Guvernanța corporativă și decalajul de transparență climatică: o analiză strategică a „instituțiilor semnificative” europene
Corporate Governance and the Climate Transparency Gap: A Strategic Analysis of European “Significant Institutions”

Summary/Abstract: As the European Central Bank (ECB) transitions from climate-related guidance to mandatory enforcement, banks across the European Union face increasing pressure to align their corporate governance structures with climate-related financial disclosure requirements. This article examines the current state of climate governance and disclosure quality through an analysis of ten credit institutions within the euro area. The study uses a comparative analysis framework to assess the implementation gap between the European Banking Authority (EBA) Pillar 3 ESG disclosure requirements and actual institutional practices. The results suggest that, although the banking sector has improved its structural oversight mechanisms, there are still significant inconsistencies in the reporting of financed emissions (Scope 3). Furthermore, robust climate governance is no longer a peripheral ESG concern, but a key determinant of regulatory compliance and long-term financial resilience within the European banking sector.

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