Although sustainability factors are beginning to be applied in the practices of credit institutions, they are primarily used as a risk management component, especially in terms of reputation, rather than as key data for investment decision-making. In real-world business, banks must now consider not only financial aspects when making decisions; they must also take into account environmental and social factors that are becoming increasingly important for successful and sustainable growth. Investments in sustainable projects contribute to environmental goals such as energy consumption, energy renewables, consumption of raw materials, water, amounts of waste production and levels of greenhouse gas emissions. It can also be measured by the impact on biodiversity and the circular economy. They also refer to those that contribute to social goals, such as investments that contribute to investing in human capital, health improvement, etc. It is ensured that such investments “do not cause significant harm” (DNSH) to any of the environmental goals defined by the Taxonomy, and that the client has good management practices (such as compliance with tax laws, remuneration of workers, rules and processes for preserving the health and safety of workers and similar). The assessment of the financed transaction, i.e. the purpose of the investment of funds and the client's activities as sustainable, is carried out in accordance with the criteria of the Taxonomy. Management of ESG risks refers to their integration into other risks (credit, reputational, market, liquidity and operational risk). The financial risks arising from climate change include various potential threats that are directly related to the impact of climate change. Such risks could pose a threat to the stability of certain financial institutions and may have extensive consequences on the overall financial and banking sector.