DEBATES ON SOCIAL AND ENVIRONMENTAL RISKS. APPROACHES IN FINANCIAL INSTITUTIONS
DEBATES ON SOCIAL AND ENVIRONMENTAL RISKS. APPROACHES IN FINANCIAL INSTITUTIONS

Summary/Abstract: The risk is almost always a major variable in a corporate decision-making, but few can predict with any precision the future. Nevertheless, managers that ignore it are in a real peril. Relevant social and environmental risks and potential impacts should be considered in the process of sustainability policies implementation. Financial institutions play an important role and are able to influence their clients to achieve high degrees of compliance with sustainability requirements. This paper presents a literature review of existing social and environmental risks reporting frameworks and debates the existing reporting models for financial institutions. It establishes the importance of integrated assessment to identify the social and environmental impacts, risks, and opportunities.

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