Ethics in banking: The integration of ESG criteria as an element of institutionalization? (notice n° 577716)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01969cam a2200289 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121135119.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Elabidi, Houda |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Ethics in banking: The integration of ESG criteria as an element of institutionalization? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2024.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 65 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Ethical risks are central today in the banking sector, justifying the creation of new more inclusive practices on the subject. Yet, it is not easy to institutionalize ethics in the internal and external strategies of these financial organizations (as recent financial scandals have reminded us). Through the theory of legitimacy, we have sought to study the role of ESG strategies with regard to the willingness of these banking actors to adopt more ethical practices. The study of sustainable development reports has made it possible to identify ESG indicators, informing us about how banks institutionalize their ethical risks in their decision-making processes. The results obtained highlight the heterogeneity of banks’ behaviors in their practices vis-à-vis their ethical risks. This heterogeneity extends to credit processes, investment policies, and extra-financial reporting. With regard to ESG evaluation, it remains mostly qualitative and should evolve in order to live up to the ongoing institutionalization of current ethical challenges. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | institutionalization |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | ESG |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | banking sector |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | ethical risks |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | institutionalization |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | ESG |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | banking sector |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | ethical risks |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Cuénoud, Thibault |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Dang, Rey |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Sahut, Jean-Michel |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | La Revue des Sciences de Gestion | o 321-322 | 3 | 2024-01-03 | p. 29-39 | 1160-7742 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-revue-des-sciences-de-gestion-2023-3-page-29?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-revue-des-sciences-de-gestion-2023-3-page-29?lang=en&redirect-ssocas=7080</a> |
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