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Ιδρυματικό Αποθετήριο [SANDBOX]
Πολυτεχνείο Κρήτης
Πολυτεχνείο Κρήτης
EN
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| URI: | http://purl.tuc.gr/dl/dias/2B5704E3-E221-4DDB-AE1F-9A9D68F196C5 | ||
| Έτος | 2021 | ||
| Τύπος | Δημοσίευση σε Περιοδικό με Κριτές | ||
| Άδεια Χρήσης |
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| Βιβλιογραφική Αναφορά | K. Chatzitheodorou, T. A. Tsalis, K. P. Tsagarakis, E. Grigoroudis, and I. Nikolaou, “A new practical methodology for the banking sector to assess corporate sustainability risks with an application in the energy sector,” Sustainable Prod. Consumption, vol. 27, pp. 1473-1487, July 2021, doi: 10.1016/j.spc.2021.03.005. https://doi.org/10.1016/j.spc.2021.03.005 | ||
| Εμφανίζεται στις Συλλογές |
The growing recognition of the key role the business community plays in sustainable development has led banking institutions to introduce sustainable criteria into their lending processes in order to reduce the risk associated with the lending decisions. This paper aims to develop a novel approach to assist banking institutions in assessing corporate sustainability risks through published information. It is a practical tool which uses a scoring measurement system in order to evaluate nine categories of corporate sustainability risks using information provided in financial statements and corporate sustainability reports. To test the proposed framework and assess its applicability, an analysis was performed in a sample of reports published by 17 firms which operate in the energy sector. The implementation of the suggested framework was a straightforward process and it forms a good basis for the development of sector specific assessment tools. Also, findings from the analysis indicate that the examined reports do not provide sufficient information about corporate sustainability risks.
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