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Pliki do pobrania
Głównym celem monografii jest charakterystyka otoczenia prawnego i instytucjonalnego rynków finansowych Unii Europejskiej (UE) w procesie zrównoważonej przebudowy gospodarki europejskiej, a także ocena funkcjonowania rynków finansowych krajów UE w tym obszarze. W publikacji została również zawarta analiza uwarunkowań wdrażania przez spółki publiczne UE wymogów sprawozdawczości niefinansowej w zakresie środowiska, społeczeństwa i ładu korporacyjnego (ESG) oraz charakterystyka funkcjonowania indeksów i ratingów ESG.
Aktualność i unikatowość publikacji wynika z podjętej problematyki. Mimo że zrównoważony rozwój jest głównym wyzwaniem współczesnych czasów, kwestie dotyczące finansów zrównoważonych w szerokim ujęciu są relatywnie rzadko podejmowane w literaturze przedmiotu. Większość opracowań koncentruje się na zagadnieniach „zielonych” finansów i kwestiach środowiskowych. Szczególnie duża luka informacyjna dotyczy roli zrównoważonych finansów w zrównoważonym rozwoju. Bez sektora finansowego, który rozumie wyzwania zrównoważonego rozwoju i działa w jego imieniu, trudno wyobrazić sobie zrównoważoną transformację gospodarczą. Podobna sytuacja dotyczy sektora korporacyjnego, w którym część firm jest już zobowiązana do sporządzania raportów niefinansowych. Raporty te zawierają informacje o ich wpływie na interesariuszy wewnętrznych i zewnętrznych, podsumowane jako uwzględnianie czynników ESG w swoich działaniach. Chociaż akronim ESG staje się coraz bardziej rozpoznawalny, wiedza na ten temat pozostaje nieusystematyzowana i fragmentaryczna.
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