Sustainability performance efficiency in the banking sector

Traditional sustainability reporting is based on an internally developed methodology and does not fully cope with the performance evaluation, especially from external perspective. This study aims to fill this gap by offering a tool that may be used assess company’s results presented users. For purpose, two-stage data envelopment analysis (DEA) proposed, enables comparison of disclosed in non-financial reports banking industry Poland, Croatia, Romania. The findings our identify differences between efficiency sectors all three countries. proposed approach compare hard-to-compare significantly contribute decision-making process for stakeholders and, therefore, advancement measurement research.