Abstract:

The banking sector operates in a dynamically changing regulatory, technological, and social environment, in which the importance of financial institutions' responsibility to their surroundings is growing. One element of this responsibility has become ESG reporting, encompassing environmental, social, and corporate governance aspects. Implementing ESG standards requires financial institutions to thoroughly analyze the impact of their operations on their environment, as well as adapt their internal processes to the requirements of transparency and sustainable development. Banks, as entities responsible for capital allocation and risk assessment, play a special role in shaping an economy that incorporates ESG criteria, which means that their decision-making processes must increasingly incorporate non-financial factors.

The aim of this study is to identify and analyze the impact of ESG reporting obligations on decision-making processes at the analyzed bank, with particular emphasis on changes in the management structure, risk assessment methodology, credit policies, and business strategy. The analysis focuses on examining how ESG reporting requirements impact the bank's strategic priorities and what management mechanisms are implemented to effectively integrate these requirements into daily practice. The research is based on an analysis of the bank's ESG reports for the years 2022-2024.