Sustainability Reporting and Access to Credit: What Banks Expect from SMEs

sustainability reporting accesso al credito

In recent years, the relationship between sustainability and finance has shifted from a reputational dimension to a structural risk-return variable. For Italian SMEs, this shift is particularly significant: access to bank credit remains the primary source of financing, but evaluation criteria are evolving. ESG performance, environmental, social, and governance, is no longer an “ethical” addition […]