Transição para sustentabilidade em bancos: uma análise a partir do desenvolvimento sustentável

• Autor(a) principal: Oliveira, Gabriel Costa de
• Data de Publicação: 2019
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório do Centro Universitário Braz Cubas
• Texto Completo: https://repositorio.cruzeirodosul.edu.br/handle/123456789/1939
• topic: Administração; Bancos; Desenvolvimento sustentável; Economia do desenvolvimento; Sustentabilidade; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO

This study aimed to describe how the transition to sustainability in the banking sector has been proceeding from the analysis of the five largest commercial banks operating in the domestic market. Two complementary theoretical approaches supported the study: Transition to sustainability and sustainable development. This was a qualitative cross-sectional multiple case study with longitudinal evaluation. The commercial banks analyzed were: Banco do Brasil, Itaú, Caixa Econômica Federal, Bradesco and Santander, whose selection followed the criterion of the total value of assets available by BACEN (Central Bank of Brazil). The data collection and analysis of this research was based on 49 documents, most of them were the annual sustainability reports of the five banks analyzed. In addition, the study considered international sectoral documents, norms and regulations of actors operating in the sector at both national and international levels, such as BACEN, World Bank, UN Documents, Febraban, international pacts and agreements. The triangulation of the data was performed by crossing three data sources: literature on sustainability and sustainability in commercial banks, documents and regulations about the sector and the results published by the banks analyzed since 2015. The data was analyzed using the document analysis technique proposed by Bardin (2010) and it was divided into two phases: a descriptive one about the initiatives of each case and another one about the process of transition to sustainability in the sector. The results showed that financial institutions play a fundamental role to the process of transition to sustainability because they are influential in interacting with all other sectors of the economy. In this sense, the transition to sustainability into a green economy depends on the engagement of the financial sector as a whole. Commercial banks play an important role in this process with strategies for targeting resources on green credit lines, risk management policies and a governance model that meets the principles for sustainable development. It was possible to see an effort by all the major commercial banks analyzed to pursue a corporate strategy that can balance the social, environmental and economic dimensions in a continuous process towards the transition to sustainability.