OECD Environmental and Social Risk Due Diligence in the Financial Sector
This study outlines (a) the different approaches of FIs to risk-based E&S due diligence in the context of providing different financial services; and (b) the level of leverage of an FI, perceived or otherwise, to prevent or mitigate adverse E&S impacts to which they may be linked through the provision of financial services.
Published May 2023
