In recent years, macroeconomic dynamics, social transformations, technological innovations, and regulatory developments have caused significant changes in the banking industry, but most especially the need to integrate ESG factors into corporate strategies. Exploring the commitment towards sustainable business as not only a regulatory compliance obligation but as a value creation opportunity, this book explores ESG factors and sustainability issues in the banking sector and proposes a holistic approach to ESG risks. It presents useful suggestions and guidance for the promotion of further development and practical initiatives on ESG in banks, and will be of interest to researchers, government regulators, supervisor authorities, and policymakers in banking and financial services. Elisa Menicucci is a Full Professor of Business Administration at the Department of Business Studies, University of Roma Tre, Rome, Italy. Her research focuses on accounting, financial reporting, business valuation, and ESG, and she is also involved in editorial and review activities for various international journals. Elisa is a chartered accountant and auditor, and also provides consultancy services, mainly in the areas of accounting, auditing, and business valuation for financial institutions and companies.