РОЛЬ БАНКІВ У ЗАБЕЗПЕЧЕННІ СТАЛОГО РОЗВИТКУ: ВПРОВАДЖЕННЯ ESG-ПРИНЦИПІВ

Анотація

The article examines the transformation of the banking sector in the context of integrating environmental, social, and governance responsibility principles. It is proven that the implementation of ESG principles in banking activities is gradually evolving from a voluntary initiative into a strategic necessity driven by increasing global risks and changing expectations of investors, clients, and regulators. Particular attention is paid to the regulatory environment of the European Union, specifically the EU Green Taxonomy, the SFDR and CSRD regulations, as well as climate stress tests as instruments for ensuring transparency and resilience of banks. It is substantiated that the integration of ESG criteria provides banking institutions with a number of advantages, including improved risk management quality, strengthened financial stability, expansion of product offerings through green loans, sustainable bonds, and ESG investment solutions, as well as increased trust from clients and international partners. It is established that the consideration of ESG factors in credit analysis and asset portfolio management contributes to a more accurate assessment of long-term risks and the formation of a more balanced bank business model. The author proposes a conceptual model for the implementation of ESG principles, which is a comprehensive and phased process covering the strategic, managerial, and operational levels of a banking institution and requiring a combination of strategic management, modern technologies, high-quality data analytics, and compliance with regulatory requirements. It is proven that the systematic consideration of ESG factors is a critical prerequisite for strengthening investor confidence, meeting the needs of financial service consumers, and ensuring the long-term viability of banks under current global conditions. The ESG transformation of the banking sector is not a temporary trend but a strategic direction for its further development. Prospects for further research should focus on developing mechanisms for adapting international ESG standards to Ukrainian practice, improving banks’ non-financial reporting systems, and assessing the impact of ESG factors on the financial performance of banking institutions.

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