La sostenibilità nell’impresa bancaria

ESG factors have reached an increasing importance in the exercise of the banking activity thus influencing the structuring of the processes, in the definition of strategic lines, in reporting on the activity, in the awareness of the need to implement wide-ranging planning activities. In banking, sustainability is enriched with complexity in relation to the plurality of needs and interests that the banking activity satisfies. In banks, in fact, the pursuit of sustainability must be reconciled with the principle of sound and prudent management: the choice to respect sustainability points to satisfy a public interest, i.e. the maximization of the person's right to the protection of health, environment, safety, freedom and human dignity. At the same time, the financing methods together with the conditions that the regulator imposes to the intermediary and which lead to favoring those business activities respecting ESG factors, represent an opportunity to guarantee constitutionally protected rights.