Environmental issues have been growing in importance over the years among scholars and practitioners. In particular, environmental considerations are becoming an important facet both in the sustainability engagement and communication process of banks. Several key changes are occurring in the regulation and supervision of banking (and financial) systems, and banks have come to realize that banking operations, in particular lending, affect and are affected by environment issues. This work explores and compares the environmental disclosure of Global Systemically Important Banks (G-SIBs) headquartered in the Euro area by analysing environmental risk assessment and monitoring issue through a multiple case study approach. The contribution of the work is twofold: on the one hand, the research provides better knowledge of the relationship between credit risk management process and environmental disclosure, and on the other hand, it provides some thoughtful insights, and gives directions and encouragement for future research.

Exploring environmental disclosure in banks. Evidence from the Euro area

Care' R.
Primo
2017-01-01

Abstract

Environmental issues have been growing in importance over the years among scholars and practitioners. In particular, environmental considerations are becoming an important facet both in the sustainability engagement and communication process of banks. Several key changes are occurring in the regulation and supervision of banking (and financial) systems, and banks have come to realize that banking operations, in particular lending, affect and are affected by environment issues. This work explores and compares the environmental disclosure of Global Systemically Important Banks (G-SIBs) headquartered in the Euro area by analysing environmental risk assessment and monitoring issue through a multiple case study approach. The contribution of the work is twofold: on the one hand, the research provides better knowledge of the relationship between credit risk management process and environmental disclosure, and on the other hand, it provides some thoughtful insights, and gives directions and encouragement for future research.
2017
Environmental Disclosure; Environmental Credit Risk Management; Case Studies
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11584/258519
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