| Abstract [eng] |
SUMMARY E-version: VILNIUS UNIVERSITY BUSINESS SCHOOL SUSTAINABLE CORPORATE FINANCE AND INVESTEMENT PROGRAMME STUDENT ILONA ONA LUŽYTĖ INTEGRATION OF SUSTAINABILITY CRITERIAS AND THEIR IMPACT ON FINANCIAL INSITUTIONS ACTIVITY MBD thesis supervisor – Prof. Dr. Tadas Gudaitis MBD thesis prepared – 2024 Vilnius MBD thesis scope – 66 pages. Number of tables in MBD thesis – 14 Number of images in MBD thesis – 5 Number of literature sources – 61 Short description of MBD thesis: This thesis examines the theoretical and practical aspects of integrating sustainability criteria into business financing and investment strategies. The study focuses on the analysis of the impact of sustainability criteria in the European banking sector, highlighting their importance and the challenges of practical application. Recommendations are provided to improve the implementation processes of sustainability criteria in the financial sector. Aims of the MBD thesis: After analyzing scientific and practical literature, develop an organizational performance evaluation model/methodology and apply it to assess organizational performance indicators and propose solutions for improving efficiency. Objectives of the work: 1. To analyze the theoretical foundations of integrating sustainability criteria into investment strategies. 2. To develop an evaluation methodology for analyzing the application of sustainability criteria in financial strategies. 3. To examine the concept, significance, and role of sustainability criteria in investment strategies. 4. To evaluate the practical aspects and impact of applying sustainability criteria based on examples from the Scandinavian banking sector (Nordea, SEB, Swedbank). 5. To provide recommendations for improving the integration of sustainability criteria into financial decisions. Methods used in MBD thesis: The research employs comparative analysis, in-depth literature review, and qualitative research focused on the practical application of sustainability criteria in the financial sector. Investigation and results: The study results indicate that the application of sustainability criteria in investment strategies contributes to improving financial stability and risk management, particularly in the long-term perspective. The analyzed European banks actively aim to implement sustainability standards but face challenges due to the lack of unified methodologies and indicators. The solutions adopted by Nordea, SEB, and Swedbank demonstrate that sustainability integration in the financial sector is not yet entirely consistent, but its importance and benefits are evident. Conclusions: The study reveals that the integration of sustainability criteria into investment strategies is essential not only for ensuring long-term financial stability but also for creating added value for clients and society. Implementing sustainability criteria reduces investment risks, enhances reputation, and increases trust in financial institutions. However, the effective application of these criteria requires clear standards, unified policies, and strategic decisions that align short-term financial goals with long-term sustainability objectives. The research emphasizes that the main challenges in implementing sustainability include the lack of clear sustainability indicators and a unified methodology. Therefore, it is crucial to enhance the competencies of financial sector participants and invest in the development of methodological tools. Information on publication or application of results: The results of this thesis can be valuable for the academic community and financial sector practitioners in analyzing aspects of integrating sustainability criteria. The findings are also suitable for publication in specialized financial management journals or for presentation at scientific conferences focused on the interaction between sustainability and finance. |
