1 - Leticia da Silva Inácio UNIVERSIDADE FEDERAL DE SÃO CARLOS (UFSCAR) - São Carlos
2 - Andrea Lago da Silva UNIVERSIDADE FEDERAL DE SÃO CARLOS (UFSCAR) - Departamento de Engenharia de Produção
3 - IVETE DELAI UNIVERSIDADE FEDERAL DE SÃO CARLOS (UFSCAR) - Engenharia de Produção
Reumo
The banking sector has an essential role in the search for sustainable development. Through its stakeholders, especially its clients, it can influence the direction and pace of this development (JEUCKEN; BOUMA, 1999), including the achievement of the Sustainable Development Goals (SDGs). The measurement of sustainability helps to perceive the points that are strengths and those that need improvement.
Despite the important role that the banking sector plays in contributing to sustainable development and the relevance of measuring sustainability performance in this sector, the literature on this subject is not complete (KARIMI; HOJATI; FORREST, 2020). However, a complete measurement scope that can be used in the sector has not been found. Thus, the objective of the study is to identify the elements for measuring sustainability in the banking sector.
The banking sector can contribute to sustainable development, both through its internal practices and the transformation of its business model, as well as by influencing the sustainability transition of its customers (WORKING GROUP FINANCE, 2016). And measuring the performance of the banking sector is important, as it can affect the sector's overall performance, profit and productivity (RAUT; NAOUFEL; KHARAT, 2017).
The systematic literature review resulted in twenty-five studies dealing with sustainability measurement models in the banking sector. Through content analysis, the elements identified were grouped into four dimensions: management, social, environmental and economic, and into twenty-five subdimensions. Most studies mention measurement aspects about bank employees, society, customers, profit or even sustainable products. On the other hand, little research addresses issues such as the commitment of senior management to sustainability, water consumption and waste generation.
The study concludes that there is no consensus in the literature regarding the scope of measurement for the banking sector. Some studies do not cover all dimensions of sustainability, others focus only on process practices, others are very broad. Most studies focus on management and social practices, which involve the bank’s product portfolio, its employees, its customers and social actions aimed at society. Future studies can complement and empirically confirm the results found and explore the qualitative and quantitative indicators for each of these elements that make up the scope.
JEUCKEN, M. H. A.; BOUMA, J. J. The Changing Environment of Banks. Greener Management International, p. 21-35, 1999.
KARIMI, T.; HOJATI, A.; FORREST, J.Y.A new methodology for sustainability measurement of banks based on rough set theory.Central European Journal of Operations Research,2020.
RAUT, R.; NAOUFEL, C.; KHARAT, M. Sustainability in the Banking Industry: A Strategic Multi- Criterion Analysis. Business Strategy and the Environment, v. 26, p. 550-568, 2017.
WORKING GROUP FINANCE. Money makes the world go round (and will it help to make the economy circular as well?). 2016.