Роля на ESG факторите при оценка на корпоративния кредитен риск

Радостина Стаменова

doi:10.37075/RP.2025.1.16

Автори

Радостина Стаменова, докторант катедра "Икономикс", Общоикономически факултет, УНСС Автор https://orcid.org/0009-0002-9279-8592

DOI :

https://doi.org/10.37075/RP.2025.1.16

Ключови думи :

Кредитен рейтинг, Кредитен риск, ESG фактори, Устойчиво развитие

G24, G32, Q56

Абстракт

Настоящото изследване разглежда ролята на екологичните, социални и управленски (environmental, social, governance, ESG) фактори при оценката на корпоративния кредитен риск, и в частност – интеграцията им в методологиите за присъждане на кредитен рейтинг. Чрез критичен анализ на научната литература и практиките на водещите агенции за кредитен рейтинг се установява, че макар ESG факторите да предоставят важен инструмент за идентифициране на риска, тяхната интеграция в кредитния анализ е съпроводена от значителни предизвикателства. Заключенията подчертават необходимостта от поетапен подход, базиран на прозрачност, унифицирана методика и надеждност на данните, осигуряващи възможност за валидиране на рейтинговите модели при адаптиране им към съвременните изисквания за устойчиво развитие.

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