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Abstract(s)
Esta dissertação analisa o andamento da adaptação do modelo de risco de crédito de instituições bancárias tradicionais às mudanças culturais surgidas com a nova exigência por cuidado socioambiental proveniente do meio empresarial. Novas pesquisas são constantemente realizadas para adaptar o modelo padrão atual de análise de risco e as exigências mínimas de capital à incerteza do risco climático. Com estas novas exigências, muitas instituições se aproveitaram para realizar autopromoção aos seus investidores e ao consumidor, e como consequência, foram identificados diversos casos de greenwashing. Além da análise de referencial teórico, que explora o histórico e evolução da análise de risco de crédito e responsabilidade empresarial, foram analisadas informações publicadas nos relatórios de sustentabilidade dos bancos da amostra, como forma a justapor diferentes informações. Os relatórios nos quais os dados quantitativos e qualitativos foram coletados e escolhidos com base em sua padronização de fornecimento de informações, sendo fundamental para a decisão a utilização das normas publicadas pela Global Reporting Initiative. A comparação entre o conhecimento produzido pela comunidade acadêmica, documentos oficiais do Comitê de Supervisão Bancária de Basileia e dados publicados pelos bancos, evidencia uma lacuna na padronização e adaptação às novas exigências do consumidor por alternatidas financeiras condizentes com o pensamento “verde”.
This dissertation analyzes the progress made in adapting the credit risk model of traditional banking institutions to the cultural changes that have arisen with the new demand for socio-environmental care coming from the business community. New research is constantly being carried out to adapt the current standard risk analysis model and minimum capital requirements to the uncertainty of climate risk. With these new requirements, many institutions have taken advantage of them to self-promote to their investors and consumers, and as a result, several cases of greenwashing have been identified. In addition to an analysis of the theoretical framework, which explores the history and evolution of credit risk analysis and corporate responsibility, information published in the sustainability reports of the banks in the sample was analyzed in order to juxtapose different pieces of information. The reports from which the quantitative and qualitative data were collected and chosen on the basis of their standardization of information provision, the use of the standards published by the Global Reporting Initiative being fundamental to the decision. The comparison between the knowledge produced by the academic community, official documents from the Basel Committee on Banking Supervision, and data published by the banks shows a gap in standardization and adaptation to new consumer demands for financial alternatives in line with "green" thinking.
This dissertation analyzes the progress made in adapting the credit risk model of traditional banking institutions to the cultural changes that have arisen with the new demand for socio-environmental care coming from the business community. New research is constantly being carried out to adapt the current standard risk analysis model and minimum capital requirements to the uncertainty of climate risk. With these new requirements, many institutions have taken advantage of them to self-promote to their investors and consumers, and as a result, several cases of greenwashing have been identified. In addition to an analysis of the theoretical framework, which explores the history and evolution of credit risk analysis and corporate responsibility, information published in the sustainability reports of the banks in the sample was analyzed in order to juxtapose different pieces of information. The reports from which the quantitative and qualitative data were collected and chosen on the basis of their standardization of information provision, the use of the standards published by the Global Reporting Initiative being fundamental to the decision. The comparison between the knowledge produced by the academic community, official documents from the Basel Committee on Banking Supervision, and data published by the banks shows a gap in standardization and adaptation to new consumer demands for financial alternatives in line with "green" thinking.
Description
Mestrado APNOR
Keywords
Risco de crédito Risco climático Sustentabilidade Green banking Greenwashing