| 000 | 01969cam a2200289 4500500 | ||
|---|---|---|---|
| 005 | 20250121135119.0 | ||
| 041 | _afre | ||
| 042 | _adc | ||
| 100 | 1 | 0 |
_aElabidi, Houda _eauthor |
| 700 | 1 | 0 |
_a Cuénoud, Thibault _eauthor |
| 700 | 1 | 0 |
_a Dang, Rey _eauthor |
| 700 | 1 | 0 |
_a Sahut, Jean-Michel _eauthor |
| 245 | 0 | 0 | _aEthics in banking: The integration of ESG criteria as an element of institutionalization? |
| 260 | _c2024. | ||
| 500 | _a65 | ||
| 520 | _aEthical 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 | _ainstitutionalization | ||
| 690 | _aESG | ||
| 690 | _abanking sector | ||
| 690 | _aethical risks | ||
| 690 | _ainstitutionalization | ||
| 690 | _aESG | ||
| 690 | _abanking sector | ||
| 690 | _aethical risks | ||
| 786 | 0 | _nLa Revue des Sciences de Gestion | o 321-322 | 3 | 2024-01-03 | p. 29-39 | 1160-7742 | |
| 856 | 4 | 1 | _uhttps://shs.cairn.info/journal-revue-des-sciences-de-gestion-2023-3-page-29?lang=en&redirect-ssocas=7080 |
| 999 |
_c577716 _d577716 |
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