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A new practical methodology for the banking sector to assess corporate sustainability risks with an application in the energy sector

Chatzitheodorou Kyriakos, Tsalis Thomas Α., Tsagarakis Konstantinos, Grigoroudis Evangelos, Nikolaou Ioannis E.

Απλή Εγγραφή


URIhttp://purl.tuc.gr/dl/dias/2B5704E3-E221-4DDB-AE1F-9A9D68F196C5-
Αναγνωριστικόhttps://doi.org/10.1016/j.spc.2021.03.005-
Αναγνωριστικόhttps://www.sciencedirect.com/science/article/pii/S2352550921000786-
Γλώσσαen-
Μέγεθος15 pagesen
ΤίτλοςA new practical methodology for the banking sector to assess corporate sustainability risks with an application in the energy sectoren
ΔημιουργόςChatzitheodorou Kyriakosen
ΔημιουργόςTsalis Thomas Α.el
ΔημιουργόςTsagarakis Konstantinosen
ΔημιουργόςΤσαγκαρακης Κωνσταντινοςel
ΔημιουργόςGrigoroudis Evangelosen
ΔημιουργόςΓρηγορουδης Ευαγγελοςel
ΔημιουργόςNikolaou Ioannis E.en
ΕκδότηςElsevieren
ΠερίληψηThe 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.en
ΤύποςPeer-Reviewed Journal Publicationen
ΤύποςΔημοσίευση σε Περιοδικό με Κριτέςel
Άδεια Χρήσηςhttp://creativecommons.org/licenses/by/4.0/en
Ημερομηνία2023-04-19-
Ημερομηνία Δημοσίευσης2021-
Θεματική ΚατηγορίαCorporate sustainability risksen
Θεματική ΚατηγορίαCorporate sustainable disclosureen
Θεματική ΚατηγορίαGreen crediten
Θεματική ΚατηγορίαGreening lendingen
Θεματική ΚατηγορίαSustainable lendingen
Θεματική ΚατηγορίαGreen banking sectoren
Βιβλιογραφική ΑναφοράK. 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.en

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