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Credit Risk Assessment From a Strategic Sustainability Perspective: The Case of the Nordic Banking Sector
Blekinge Institute of Technology, Faculty of Engineering, Department of Strategic Sustainable Development.ORCID iD: 0000-0003-2563-8273
Blekinge Institute of Technology, Faculty of Engineering, Department of Strategic Sustainable Development. student.
Blekinge Institute of Technology, Faculty of Engineering, Department of Strategic Sustainable Development. student.
Blekinge Institute of Technology, Faculty of Engineering, Department of Strategic Sustainable Development. student.
2025 (English)In: Business Strategy and the Environment, ISSN 0964-4733, E-ISSN 1099-0836Article in journal (Refereed) Epub ahead of print
Abstract [en]

The financial sector plays an important yet ambivalent role in society's sustainability transition. Credit decisions have a substantialimpact as they determine the allocation of large amounts of financial resources. This study applies the Frameworkfor Strategic Sustainable Development as a lens to review literature and investigate practices in Nordic banks on sustainabilityconsiderations in corporate credit risk assessment. Three gaps and recommendations are presented: (i) banks should apply asystems perspective that goes beyond a narrow focus on climate change to avoid sub-optimisation;(ii) strategies like inclusionand exclusion should be informed by backcasting from basic sustainability principles to foresee the long-termdirection of changeand to assess whether solutions are scalable towards sustainability; and (iii) instead of asking whether it ‘pays to be sustainable’,research and practice should focus on ‘how’ companies can work strategically with sustainability, finding the optimal timingbetween being too passive and too proactive.

Place, publisher, year, edition, pages
John Wiley & Sons, 2025.
Keywords [en]
credit risk assessment, ESG, risk management, strategic sustainable development, sustainable finance, triple bottom line
National Category
Business Administration Environmental Sciences
Research subject
Strategic Sustainable Development
Identifiers
URN: urn:nbn:se:bth-27752DOI: 10.1002/bse.4310Scopus ID: 2-s2.0-105003151312OAI: oai:DiVA.org:bth-27752DiVA, id: diva2:1953798
Part of project
SPIRIT – Sustainable Product Innovation for Rewarding Transformation, Knowledge Foundation
Funder
Knowledge Foundation, 20240015Available from: 2025-04-23 Created: 2025-04-23 Last updated: 2025-05-05Bibliographically approved

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CiteExportLink to record
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Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf