Banking and sustainability: A theoretical approach
DOI:
https://doi.org/10.29105/rinn13.26-1Keywords:
banking, financial institutions, social responsibility, sustainabilityAbstract
The aim of this paper is to present the main theoretical positions in relation with the responsibilities of the financial institutions, regarding the environmental sustainability, as well as the key trends and international recommendations in this matter; with the purpose to answer the research question: Which is the theoretical framework that support the better practices of the banking institutions in the management of their environmental responsibilities? On the basis that these institutions have specific social impacts, related to the effects of the banking products and services in the economical, social and environmental fields, which exceed the typical activities of the financial institutions. For this reason, different initiatives have been proposed in order to encourage that the banking activities fulfill requirements of sustainability, emphasizing that in this sense, the voluntary initiatives have been more relevant than the mandatory regulations.
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