Ferreira, LeonorNunes, Cátia Isabel Figueiredo2019-05-132019-05-132019-01-17http://hdl.handle.net/10362/69493This Work Project analyzes the disclosures from the largest banks in matters such as anti-money laundering in Germany, France and the United Kingdom. Directive 2014/95/EU has transformed the way that banks (exceeding 500 employees) disclose non-financial information. The findings show that the compliance level has increased from 2013 to 2017, while understandability level stood steady. The research highlights differences and similarities in disclosures of non-financial information of different banks despite common regulation. It adds to the literature a knowledge that is not limited to a specific country and offers an overview of the non-financial reporting in the Banking Sector.engComparabilityComplianceNon-financial informationEU directiveUnderstandabilityAnti-money launderingmaster thesis202223493