Employee Perceptions of ESG Policy Implementation in Urban and Rural Financial Institutions
2025
Jelena Vapa Tankosić | Nemanja Lekić | Miroslav Čavlin | Vinko Burnać | Milovan Mirkov | Radivoj Prodanović | Gordana Bejatović | Nedeljko Prdić | Borjana Mirjanić
The purpose of this research is to examine employee perceptions regarding the implementation of ESG (environmental, social, and governance) practices in financial institutions, with a comparative focus on urban and rural banks in the Republic of Serbia. The study investigates how employees assess environmental, social, and governance aspects of ESG, as well as their own role in applying these principles in everyday work. The results reveal statistically significant differences between the two groups; employees in urban banks report greater engagement, more access to training, and stronger involvement in ESG decision-making. These findings suggest the existence of more developed institutional support, infrastructure, and organisational culture in urban banks. In contrast, employees in rural banks highlight the need for enhanced training, clearer ESG guidance, and improved oversight mechanisms. The study underlines the importance of investing in employee development and internal communication, particularly in rural contexts, to improve ESG outcomes. By focusing on employee-level perceptions, this research contributes to the understanding of how organisational and geographic factors influence the implementation of ESG-related practices in financial institutions.
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