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Climate transition in the banking sector: a materiality matrix approach

Par : Contributeur(s) : Type de matériel : TexteTexteLangue : français Détails de publication : 2024. Ressources en ligne : Abrégé : This study explores the climate transition in the banking industry through a new external communication tool available to companies: the materiality matrix. Its main interest is that they explicitly incorporate the role of stakeholders in the strategic positioning of the company. The study therefore takes place in two stages. We first analyze the logic of the strategic discourse made by banks as it appears in the matrices, namely in relation to climate issues. We then explore the articulation between the strategic image transmitted by these matrices on the one hand, and the practical reality of business, especially as regards the banks’ financing of the fossil fuel industry, on the other.
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This study explores the climate transition in the banking industry through a new external communication tool available to companies: the materiality matrix. Its main interest is that they explicitly incorporate the role of stakeholders in the strategic positioning of the company. The study therefore takes place in two stages. We first analyze the logic of the strategic discourse made by banks as it appears in the matrices, namely in relation to climate issues. We then explore the articulation between the strategic image transmitted by these matrices on the one hand, and the practical reality of business, especially as regards the banks’ financing of the fossil fuel industry, on the other.

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