銀行戦略と報告におけるESG統合：スロバキア銀行セクターからの証拠

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:CSRDが銀行実務に落ちる過程と規制・実務ギャップの質的証拠を提供する。

🏢実務担当者:ESGデータ整備・内部専門性・与信へのESG組込みの実務課題を他行比較の参考にできる。

🏛政策担当者:開示規制の実効性と、銀行の能力構築・データ標準化支援の必要性を示唆する。

The integration of Environmental, Social and Governance factors into the banking sector has become an increasingly important topic as regulatory requirements expand, investor expectations evolve and sustainability risks become more financially material. This paper explores how ESG considerations are reflected in strategic decision making, risk management and credit evaluation within banks, with a particular focus on the Slovak banking sector operating under the European regulatory environment. The study is based on qualitative research using structured interviews with ESG specialists and professionals from banking institutions in Slovakia. The aim is to better understand how formal ESG requirements, especially those linked to the Corporate Sustainability Reporting Directive, are translated into everyday banking practice. The analysis focuses on identifying the key motivations behind ESG adoption, the main challenges institutions face during implementation and the extent to which ESG factors are actually embedded in core business processes. The results show that ESG is gradually moving beyond a purely regulatory obligation and is increasingly perceived as a relevant part of long term strategy. Banks recognize its importance for managing emerging risks, strengthening their reputation and responding to stakeholder pressure. At the same time, the practical implementation of ESG remains uneven. A lack of consistent data, limited internal expertise and the absence of unified methodologies make it difficult to fully integrate ESG into decision making. Reporting activities are often seen as complex and resource demanding, even though they contribute to greater transparency. The findings also indicate that ESG factors are beginning to influence credit assessment, particularly in relation to green financing and the evaluation of sector specific risks. However, their use is not yet systematic, which points to a gap between regulatory expectations and actual practice. The paper contributes empirical insight from a less frequently studied regional context and highlights the need for stronger internal capabilities, better data management and a more strategic approach to ESG integration in banking.

• openalex https://doi.org/10.34190/ecmlg.22.1.5615first seen 2026-10-29 04:45:59 · last seen 2026-11-06 04:44:50