ESG reporting is a growing concept within the financial sector because banks begin to applyit to financial decision making, additionally, it is shown to affect performance. The problem is that disclosure rates on certain indicators remain on a low level. This study proceeds by studying the influence on banks and challenges in disclosure of greenhouse gas emissions, forced labour, and compensation policies, with an initial hypothesis that the incentives are weak and that the challenges are causing lower reporting rates. These indicators are chosen to complement previous research on challenges within ESG disclosure from a Nordic perspective and specifically the experience from banks. The aim of this study is to contribute to a deeper understanding of the challenges involved during the disclosure of greenhouse gas emissions, forced labor, and compensation policies by Nordic banks. Two theoretical frameworks, institutional and practice theory are used to achieve this goal, and a qualitative methodology is applied to gather intel from interviews with banks from Sweden, Denmark, Island and Norway. Finland is not included due to low interest from relevant parties. The findings shows that Nordic banks are strongly influenced by their institutional environment. This influence is mainly from governmental legislatives, cooperative organisations and stakeholders. The EU is establishing directives to pressure banks to report on greenhouse gas emissions, stakeholders demand more information on emissions relating to financial aspects, while cooperative organisations influence banks as supportive means. National laws and regulations set rules of conduct in terms of managing and reporting forced labour and compensation policies. Despite a willingness from Nordic banks to report on such indicators, there continues to be challenges with disclosure of greenhouse gas emissions and forced labour. This study uses practice theory to apply common practices within sustainability to elaborate on the challenges. The banks express mild concern in disclosure of compensation policies. Instead, the challenges occur in relation to collecting, measuring and finally comparing greenhouse gas emissions with industry peers. In addition, there are challenges with identifying how far down supply chains to report on instances of forced labour, along with uncertainties when to report if different results show from internal databases.