{"id":6767,"date":"2025-07-18T11:10:48","date_gmt":"2025-07-18T14:10:48","guid":{"rendered":"https:\/\/banrisul.centralesg.com.br\/?post_type=indicador&p=6767"},"modified":"2025-09-30T15:07:32","modified_gmt":"2025-09-30T18:07:32","slug":"description-of-approach-to-incorporation-of-environmental-social-and-governance-esg-factors-in-credit-analysis-2","status":"publish","type":"indicador","link":"http:\/\/banrisul.centralesg.com.br\/en\/indicadores\/description-of-approach-to-incorporation-of-environmental-social-and-governance-esg-factors-in-credit-analysis-2\/","title":{"rendered":"Description of approach to incorporation of environmental, social and governance (ESG) factors in credit analysis"},"content":{"rendered":"\n

1) The entity shall describe its approach to the incorporation of environmental, social and governance (ESG) factors in its credit analysis.<\/strong><\/p>\n\n\n\n

We incorporated ESG elements into our credit risk management by analyzing sectors, locations, customers, and operational data. We use our own Social, Environmental, and Climate Risk Taxonomy methodology, which is aligned with FEBRABAN’s Green Taxonomy, to identify sensitive sectors and define specific protocols, such as the risk management protocol for illegal deforestation in the beef supply chain.<\/p>\n\n\n\n

3) The entity shall describe the policies that determine its approach to the incorporation of ESG factors in its credit analysis.<\/strong><\/p>\n\n\n\n

Our Social, Environmental and Climate Risk Management Policy establishes responsibilities at all corporate levels, from senior management to operational areas. These topics are governed by the Internal Audit, the Social, Environmental and Climate Responsibility Committee, the Risk Department, and other specialized areas.<\/p>\n\n\n\n

4) The entity shall discuss how it incorporates ESG factors when estimating credit losses over the contractual term of the entity\u2019s financial assets<\/strong><\/p>\n\n\n\n

We incorporated ESG aspects into the Stress Testing Program and microeconomic analyses, evaluating factors such as water and energy consumption, biodiversity preservation, and the use of natural resources in the sectors being financed. These aspects are also included for calculating Allowances for Loan Losses, thus ensuring greater consistency in the loan granting process.<\/p>\n\n\n\n

5) The entity shall describe its approach to implementation of the aspects of the entity\u2019s ESG incorporation practices.<\/strong><\/p>\n\n\n\n

We incorporated ESG elements into our credit risk management by analyzing sectors, locations, customers, and operational data. We use our own Social, Environmental, and Climate Risk Taxonomy methodology, which is aligned with FEBRABAN’s Green Taxonomy, to identify sensitive sectors and define specific protocols, such as the risk management protocol for illegal deforestation in the beef supply chain.<\/p>\n\n\n\n

6) The entity shall describe its oversight and accountability approach to the incorporation of ESG factors.<\/strong><\/p>\n\n\n\n

The Social, Environmental and Climate Risk Management Policy establishes responsibilities at all corporate levels, from senior management to operational areas. These topics are governed by the Internal Audit, the Social, Environmental and Climate Responsibility Committee, the Risk Department, and other specialized areas.<\/p>\n\n\n\n

7) The entity shall discuss whether it conducts scenario analysis or modelling in which the risk profile of future ESG trends is calculated at the portfolio level of commercial and industrial credit exposure.\u00a0<\/strong><\/p>\n\n\n\n

In the methodological process of the Social, Environmental and Climate Risk Taxonomy, sectors are assessed based on their exposure. For social and environmental aspects, the analysis is based on historical data on past occurrences. As for climate risk, in addition to historical data, trends and factors that impact the activity are also examined, especially in the context of the transition to a low-carbon economy.<\/p>\n\n\n\n

The Stress Testing Program evaluates future scenarios in which these exposures (social, environmental and climate-related) are intensified, assessing the Institution\u2019s resilience to events of this nature.<\/p>\n\n\n\n

Information on the Stress Testing Program are available in the  Social, Environmental and Climate Risks and Opportunities Report<\/a>.<\/p>\n\n\n\n

8) The entity shall discuss ESG trends it considers apply broadly in terms of their effect on sectors and industries, as well as the trends it deems as sector- or industry-specific.\u00a0<\/strong><\/p>\n\n\n\n

In line with its Social, Environmental and Climate Responsibility Policy (PRSAC, in Portuguese), the Institution has total or partial restrictions on granting credit to certain sectors of the economy due to social, environmental or climate aspects. The list of economic sectors subject to business restrictions considers both the vulnerability and the impact of these sectors on ESG aspects.<\/p>\n\n\n\n

Considering the relationship between deforestation and resulting climate impacts, the Institution manages the risk of illegal deforestation within its loan portfolio. It is committed to ensuring that its loan operations with slaughterhouses and beef processing plants are free from illegal deforestation.<\/p>\n\n\n\n

9) The entity shall describe significant concentrations of credit exposure to ESG factors, which may include carbon-related assets, water-stressed regions and cybersecurity risks.\u00a0<\/strong><\/p>\n\n\n\n

No significant concentrations of credit exposure were identified.<\/p>\n\n\n\n

Information on concentrations are available in the\u00a0\u00a0Social, Environmental and Climate Risks and Opportunities Report<\/a>.<\/p>\n\n\n\n

10) The entity shall describe how ESG factors are incorporated in the assessment of and influence the entity\u2019s views on:<\/strong><\/p>\n\n\n\n

We incorporated ESG aspects into the Stress Testing Program and microeconomic analyses, evaluating factors such as water and energy consumption, biodiversity preservation, and the use of natural resources in the sectors being financed. These aspects are also included for calculating Allowances for Loan Losses, thus ensuring greater consistency in the loan granting process.<\/p>\n","protected":false},"featured_media":0,"template":"","categoria_indicadores":[1485],"codigo":[1348],"empresas":[],"ano_indicador":[1724],"class_list":["post-6767","indicador","type-indicador","status-publish","hentry","categoria_indicadores-material-topic-sustainable-products-and-business","codigo-sasb-fn-cb-410a-2-en","ano_indicador-2024-en"],"acf":[],"yoast_head":"\nDescription of approach to incorporation of environmental, social and governance (ESG) factors in credit analysis - Banrisul<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Description of approach to incorporation of environmental, social and governance (ESG) factors in credit analysis - Banrisul\" \/>\n<meta property=\"og:description\" content=\"1) The entity shall describe its approach to the incorporation of environmental, social and governance (ESG) factors in its credit analysis. We incorporated ESG elements into our credit risk management by analyzing sectors, locations, customers, and operational data. We use our own Social, Environmental, and Climate Risk Taxonomy methodology, which is aligned with FEBRABAN’s Green […]\" \/>\n<meta property=\"og:url\" content=\"http:\/\/banrisul.centralesg.com.br\/en\/indicadores\/description-of-approach-to-incorporation-of-environmental-social-and-governance-esg-factors-in-credit-analysis-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Banrisul\" \/>\n<meta property=\"article:modified_time\" content=\"2025-09-30T18:07:32+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"http:\/\/banrisul.centralesg.com.br\/en\/indicadores\/description-of-approach-to-incorporation-of-environmental-social-and-governance-esg-factors-in-credit-analysis-2\/\",\"url\":\"http:\/\/banrisul.centralesg.com.br\/en\/indicadores\/description-of-approach-to-incorporation-of-environmental-social-and-governance-esg-factors-in-credit-analysis-2\/\",\"name\":\"Description of approach to incorporation of environmental, social and governance (ESG) factors in credit analysis - Banrisul\",\"isPartOf\":{\"@id\":\"https:\/\/banrisul.centralesg.com.br\/en\/#website\"},\"datePublished\":\"2025-07-18T14:10:48+00:00\",\"dateModified\":\"2025-09-30T18:07:32+00:00\",\"breadcrumb\":{\"@id\":\"http:\/\/banrisul.centralesg.com.br\/en\/indicadores\/description-of-approach-to-incorporation-of-environmental-social-and-governance-esg-factors-in-credit-analysis-2\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"http:\/\/banrisul.centralesg.com.br\/en\/indicadores\/description-of-approach-to-incorporation-of-environmental-social-and-governance-esg-factors-in-credit-analysis-2\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"http:\/\/banrisul.centralesg.com.br\/en\/indicadores\/description-of-approach-to-incorporation-of-environmental-social-and-governance-esg-factors-in-credit-analysis-2\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\/\/banrisul.centralesg.com.br\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Indicadores\",\"item\":\"http:\/\/banrisul.centralesg.com.br\/en\/indicadores\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Description of approach to incorporation of environmental, social and governance (ESG) factors in credit analysis\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/banrisul.centralesg.com.br\/en\/#website\",\"url\":\"https:\/\/banrisul.centralesg.com.br\/en\/\",\"name\":\"Banrisul\",\"description\":\"Indicator Center\",\"publisher\":{\"@id\":\"https:\/\/banrisul.centralesg.com.br\/en\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/banrisul.centralesg.com.br\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/banrisul.centralesg.com.br\/en\/#organization\",\"name\":\"Banrisul\",\"url\":\"https:\/\/banrisul.centralesg.com.br\/en\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/banrisul.centralesg.com.br\/en\/#\/schema\/logo\/image\/\",\"url\":\"http:\/\/banrisul.centralesg.com.br\/wp-content\/uploads\/2023\/08\/banrisul-logotipo-principal.svg\",\"contentUrl\":\"http:\/\/banrisul.centralesg.com.br\/wp-content\/uploads\/2023\/08\/banrisul-logotipo-principal.svg\",\"width\":145,\"height\":28,\"caption\":\"Banrisul\"},\"image\":{\"@id\":\"https:\/\/banrisul.centralesg.com.br\/en\/#\/schema\/logo\/image\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Description of approach to incorporation of environmental, social and governance (ESG) factors in credit analysis - Banrisul","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"en_US","og_type":"article","og_title":"Description of approach to incorporation of environmental, social and governance (ESG) factors in credit analysis - Banrisul","og_description":"1) The entity shall describe its approach to the incorporation of environmental, social and governance (ESG) factors in its credit analysis. We incorporated ESG elements into our credit risk management by analyzing sectors, locations, customers, and operational data. We use our own Social, Environmental, and Climate Risk Taxonomy methodology, which is aligned with FEBRABAN’s Green […]","og_url":"http:\/\/banrisul.centralesg.com.br\/en\/indicadores\/description-of-approach-to-incorporation-of-environmental-social-and-governance-esg-factors-in-credit-analysis-2\/","og_site_name":"Banrisul","article_modified_time":"2025-09-30T18:07:32+00:00","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"http:\/\/banrisul.centralesg.com.br\/en\/indicadores\/description-of-approach-to-incorporation-of-environmental-social-and-governance-esg-factors-in-credit-analysis-2\/","url":"http:\/\/banrisul.centralesg.com.br\/en\/indicadores\/description-of-approach-to-incorporation-of-environmental-social-and-governance-esg-factors-in-credit-analysis-2\/","name":"Description of approach to incorporation of environmental, social and governance (ESG) factors in credit analysis - Banrisul","isPartOf":{"@id":"https:\/\/banrisul.centralesg.com.br\/en\/#website"},"datePublished":"2025-07-18T14:10:48+00:00","dateModified":"2025-09-30T18:07:32+00:00","breadcrumb":{"@id":"http:\/\/banrisul.centralesg.com.br\/en\/indicadores\/description-of-approach-to-incorporation-of-environmental-social-and-governance-esg-factors-in-credit-analysis-2\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["http:\/\/banrisul.centralesg.com.br\/en\/indicadores\/description-of-approach-to-incorporation-of-environmental-social-and-governance-esg-factors-in-credit-analysis-2\/"]}]},{"@type":"BreadcrumbList","@id":"http:\/\/banrisul.centralesg.com.br\/en\/indicadores\/description-of-approach-to-incorporation-of-environmental-social-and-governance-esg-factors-in-credit-analysis-2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/banrisul.centralesg.com.br\/en\/"},{"@type":"ListItem","position":2,"name":"Indicadores","item":"http:\/\/banrisul.centralesg.com.br\/en\/indicadores\/"},{"@type":"ListItem","position":3,"name":"Description of approach to incorporation of environmental, social and governance (ESG) factors in credit analysis"}]},{"@type":"WebSite","@id":"https:\/\/banrisul.centralesg.com.br\/en\/#website","url":"https:\/\/banrisul.centralesg.com.br\/en\/","name":"Banrisul","description":"Indicator Center","publisher":{"@id":"https:\/\/banrisul.centralesg.com.br\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/banrisul.centralesg.com.br\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/banrisul.centralesg.com.br\/en\/#organization","name":"Banrisul","url":"https:\/\/banrisul.centralesg.com.br\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/banrisul.centralesg.com.br\/en\/#\/schema\/logo\/image\/","url":"http:\/\/banrisul.centralesg.com.br\/wp-content\/uploads\/2023\/08\/banrisul-logotipo-principal.svg","contentUrl":"http:\/\/banrisul.centralesg.com.br\/wp-content\/uploads\/2023\/08\/banrisul-logotipo-principal.svg","width":145,"height":28,"caption":"Banrisul"},"image":{"@id":"https:\/\/banrisul.centralesg.com.br\/en\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"http:\/\/banrisul.centralesg.com.br\/en\/wp-json\/wp\/v2\/indicador\/6767","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/banrisul.centralesg.com.br\/en\/wp-json\/wp\/v2\/indicador"}],"about":[{"href":"http:\/\/banrisul.centralesg.com.br\/en\/wp-json\/wp\/v2\/types\/indicador"}],"wp:attachment":[{"href":"http:\/\/banrisul.centralesg.com.br\/en\/wp-json\/wp\/v2\/media?parent=6767"}],"wp:term":[{"taxonomy":"categoria_indicadores","embeddable":true,"href":"http:\/\/banrisul.centralesg.com.br\/en\/wp-json\/wp\/v2\/categoria_indicadores?post=6767"},{"taxonomy":"codigo","embeddable":true,"href":"http:\/\/banrisul.centralesg.com.br\/en\/wp-json\/wp\/v2\/codigo?post=6767"},{"taxonomy":"empresas","embeddable":true,"href":"http:\/\/banrisul.centralesg.com.br\/en\/wp-json\/wp\/v2\/empresas?post=6767"},{"taxonomy":"ano_indicador","embeddable":true,"href":"http:\/\/banrisul.centralesg.com.br\/en\/wp-json\/wp\/v2\/ano_indicador?post=6767"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}