financeФинансы: теория и практика/Finance: Theory and PracticeFinance: Theory and Practice2587-56712587-7089Financial University under The Government of Russian Federation10.26794/2587-5671-2023-27-2-64-75finance-2078Research ArticleУПРАВЛЕНИЕ РИСКАМИRISK MANAGEMENTКредитные риски российских коммерческих банков: новые подходы к управлениюCredit Risks of Russian Commercial Banks: New Approaches to Managementhttps://orcid.org/0000-0002-6886-0192ГумеровМ. Ф.GumerovM. F.

Марат Фаридович Гумеров - доктор экономических наук, профессор кафедры цифровой экономики, управления и бизнес-технологий

Москва

Marat F. Gumerov - Dr. Sci. (Econ.), Prof., Department of Digital Economy, Management and Business Technologies

Moscow

m.f.gumerov.kki@mail.ruhttps://orcid.org/0000-0001-9238-0247РизвановаИ. А.RizvanovaI. A.

Ирина Азатовна Ризванова - кандидат экономических наук, старший преподаватель департамента банковского дела и монетарного регулирования финансового факультета

Москва

Irina A. Rizvanova - Cand. Sci. (Econ.), Senior Lecturer, Department of Banking and Monetary Regulation

Moscow

iarizvanova@ya.ruМосковский технический университет связи и информатикиРоссияMoscow Technical University of Communications and InformaticsRussian FederationФинансовый университетРоссияFinancial UniversityRussian Federation2023290420232726475Copyright © Гумеров М.Ф., Ризванова И.А., 20232023Гумеров М.Ф., Ризванова И.А.Gumerov M.F., Rizvanova I.A.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://financetp.fa.ru/jour/article/view/2078

В реалиях современной отечественной экономики процесс управления рисками коммерческих банков, связанными с кредитованием корпоративных клиентов, обретает новое содержание. На первый план выходит оценка того, какое место в жизни компании занимает работа, способствующая решению наиболее актуальных проблем современности: экологических (environment), социальных (social) и общего корпоративного управления (governance). В результате в центре внимания оказывается группа рисков кредитования, известная как ESG. Поскольку направления работы клиентов — юридических лиц, с которыми связаны эти риски, описываются в основном качественными, неформализованными характеристиками, сложной задачей для современного банковского риск-менеджмента становится упорядочивание процесса их оценки при принятии конкретных решений о выдаче кредита. Этим обусловлена актуальность данного исследования, объектом которого является подсистема управления рисками кредитования корпоративных клиентов коммерческими банками, предметом — учет ESG-факторов в данном процессе. Цель исследования — разработка основ инструментария принятия решений в управлении банковскими кредитными рисками с учетом данной группы факторов. Авторы применяют методы как общенаучные (индукция, дедукция, анализ, синтез), так и специальные: системный и ретроспективный анализ существующих наработок в сфере обоснования решений банковского риск-менеджмента. Теоретическая значимость результатов исследования заключается в комплексном анализе роли и места ESG-рисков в общем ландшафте рисков и интеграции экологических, социальных и управленческих факторов в оценку кредитного риска. Разработаны базовые принципы построения феноменологической модели, используемой для обоснования решений о кредитовании банками корпоративных клиентов с учетом ESG-факторов, влияющих на их деятельность.

In the realities of the modern domestic economy, the process of risk management of commercial banks associated to credit corporate customers, acquires new content. The assessment of what place in the company’s activity has a work that contributes to solving the most pressing problems of our time: environment, social and general corporate governance comes to the fore. As a result, the focus is on a group of lending risks known as ESG. Since the areas of work of clients — legal entities, with which these risks are associated, and described mainly by qualitative, non-formalized characteristics, a difficult task for modern bank risk-management becomes normalizing the process of their evaluation when making specific decisions on the loan. This explains the interest and relevance of this research, the object of which is the risk management subsystem for lending to corporate clients by commercial banks, the subject is the consideration of ESG factors in this process. The purpose of the paper is to develop the basics of decision-making tools in the management of bank credit risks, with this group of factors. The authors apply methods of both general scientific (induction, deduction, analysis, synthesis) and special: system and retrospective analysis of existing developments in the field of justification of decisions of bank risk management. The theoretical significance of the research results consists in a complex analysis of the role and place of ESG-risks in the overall risk landscape and the integration of environmental, social and managerial factors into credit risk assessment. Basic principles of construction of phenomenological model, used to support credit decisions by banks of corporate clients taking into account ESG-factors that influence their activity, have been developed.

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The authors declare that there are no conflicts of interest present.