Beatrice Wekhe Misorimaligayo, E. Ochieng, H. H. Osiolo
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Abstract
The purpose and main objective of the study was to carry out a systematic review of literature on ESG risks integration, management and reporting and its associated challenges and opportunities in the banking sector due to inadequacy in literature related to the aspects of strategy, governance, assessment, measurement, management, monitoring, reporting, culture and data and technology in emerging markets and some developed countries. Five steps in the systematic mapping process were employed and findings revealed the need for further investigation on ESG issues and policy action to focus on the scope, scale and magnitude of the associated challenges and opportunities.
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