Aligning banks with sustainable practices

završni rad

• Naslov: Aligning banks with sustainable practices : an analysis of environmental, social and governance principles and regulations
• Autor: Nika Čebohin
• Mentor: Ana Ivanišević Hernaus (mentor)
• Ustanova koja je dodijelila akademski / stručni stupanj: Sveučilište u Zagrebu; Ekonomski fakultet; (Katedra za financije); Zagreb
• Datum i država obrane: 2024-07-04, Hrvatska
• Znanstveno / umjetničko područje, polje i grana: DRUŠTVENE ZNANOSTI; Ekonomija; Financije

Sažetak

Environmental, Social and Governance factors or ESG factors have been growing in significance in the last few years. In order to stay relevant on the competitive environment, companies have to shift their focus solely from their own financial gain to corporate social responsibility which incorporates ESG factors. This paper will discuss ways on how ESG evolved, the importance of non-financial information in understanding business performance and estimating future potential and profitability. Furthermore, the paper deals with global sustainability frameworks and their implications, first one being the UN Framework Convention on Climate Change and followed by Kyoto Protocol and Paris Agreement. All of them emphasize the negative impact of greenhouse gas emissions and the need to reduce them, each one through their own instruments and obligations. Furthermore, European sustainability framework is a complex system consisting of many directives, such as the EU Taxonomy Regulation, Sustainable Finance Disclosure Regulation and Corporate Sustainability Reporting Directive. The paper delves deeper into some of them.
Moreover, an individual and comparative analysis is performed on the ESG alignment of four European well-known banks: UniCredit, Deutsche Bank, HSBC and Hrvatska Poštanska Banka, on the national market.

• Ključne riječi: non-financial information; ESG; circular economy; EU Taxonomy; Sustainable Finance Disclosure Regulation
• Jezik: engleski
• URN:NBN: urn:nbn:hr:148:963769
• Studijski program: Naziv: Bachelor Degree in Business; Vrsta studija: sveučilišni; Stupanj studija: prijediplomski; Akademski / stručni naziv: sveučilišni prvostupnik (baccalaureus) ekonomije/sveučilišna prvostupnica (baccalaurea) ekonomije (univ.bacc.oec.)
• Vrsta resursa: Tekst
• Način izrade datoteke: Izvorno digitalna
• Prava pristupa: Pristup korisnicima matične ustanove
• Datum i vrijeme pohrane: 2024-07-08 12:48:08