Green accounting and ESG-driven eco-efficiency in European financial institutions: A two-stage DEA–CRITIC-TOPSIS evaluation
The results underscore the importance of integrating institutional governance evaluations with operational performance metrics to accurately evaluate sustainability. Theoretical and methodological contributions to the disciplines of environmental accounting and sustainable finance are made by this integrated framework, which provides regulators, rating agencies, and institutional decision-makers with valuable insights.
Authors
- George Sklavos
- Konstantina Ragazou (ORCID: https://orcid.org/0000-0002-8383-1277)
- Nikolaos Sariannidis (ORCID: https://orcid.org/0000-0002-6950-8801)
- Γεωργία Ζουρνατζίδου (ORCID: https://orcid.org/0009-0000-8193-4224)
Institutions
- University of Thessaly (GR)
- University of Western Macedonia (GR)
Publication Details
- Journal
- PLoS ONE
- Published
- 2025-10-23
- DOI
- https://doi.org/10.1371/journal.pone.0334882
- Citations
- 3
- Primary Topic
- Environmental Sustainability in Business
- Type
- article
- Field-Weighted Citation Impact
- 6.22