Bridging the ESG Governance Maturity Gap in Western Balkan Banking: EU Regulatory Pressure, Assurance Gaps and a Blockchain-Enabled Transition Framework
This study examines how environmental, social and governance (ESG) pressures are translated into verifiable governance practices in European banking and asks why this translation remains uneven in the Western Balkans. Drawing on institutional theory, Europeanisation and the evolving architecture of the Corporate Sustai...