FINANSIRANJE ZELENE TRANZICIJE: ULOGA BANKA U SPROVOĐENJU ESG STANDARDA I UPRAVLJANJU ODRŽIVIM RIZICIMA
DOI:
https://doi.org/10.59864/Oditor72503MSKljučne reči:
održivo finansiranje, ESG, klimatski rizici, bankarski sektor, zelene obveznice, zeleni kreditiApstrakt
Bankarski sektor ima ključnu ulogu u mobilizaciji kapitala potrebnog za sprovođenje zelene tranzicije i ostvarivanje ciljeva održivog razvoja. Integracija ekoloških, društvenih i upravljačkih (ESG) kriterijuma u bankarske procese predstavlja centralni mehanizam za usmeravanje finansijskih tokova ka održivim ekonomskim aktivnostima. Evropska unija je uspostavila regulatorni okvir koji obuhvata EU taksonomiju, Uredbu o objavljivanju podataka o održivosti u finansijskom sektoru (SFDR) i smernice Evropske bankarske agencije (EBA), sa ciljem unapređenja transparentnosti i upravljanja rizicima održivosti. Cilj rada je da analitički ispita ulogu banaka u sprovođenju ESG standarda i upravljanju održivim rizicima. Rad se zasniva na kvalitativnoj analizi regulatornih dokumenata i relevantne literature. Rezultati ukazuju da integracija ESG kriterijuma dovodi do promena u upravljanju kreditnim rizicima i omogućava bankama da kroz održive finansijske proizvode aktivno doprinesu zelenoj tranziciji.
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