| Abstract [eng] |
This master’s thesis examines the implementation of the EU Taxonomy Regulation in the Lithuanian banking sector, highlighting its theoretical foundations, regulatory framework, and practical application. A mixed-method research approach was applied. In the qualitative part of the study, criteria were developed to assess the structure and comprehensiveness of banks’ taxonomy-related disclosures based on a review of their reports. The quantitative analysis focused on the dynamics of sustainable finance indicators and financial performance, complemented by correlation analysis. The empirical findings reveal that the implementation of the EU Taxonomy in Lithuania remains at an early and uneven stage: larger banks demonstrate more substantial progress, while methodological uncertainty and practical challenges persist across the sector. |
