ESG kriterijumi i korporativna finansijska održivost: Analiza uloge, transparentnosti i rizika od „grinvošinga”
DOI:
https://doi.org/10.46793/Rev26113.153BKljučne reči:
ESG kriterijumi,, finansijska održivost, grinvošing, zeleno pranje, korporativno upravljanje, održivo poslovanjeApstrakt
Ovaj rad analizira ulogu ESG (Environmental, Social, Governance) kriterijuma u kontekstu korporativne finansijske održivosti, sa posebnim naglaskom na fenomen „grinvošinga” („zelenog pranja”). Cilj studije je da se ispita u kojoj meri primena ESG principa doprinosi dugoročnoj stabilnosti poslovanja, kao i da se identifikuju izazovi u vezi sa njihovom primenom. Metodološki pristup zasniva se na analizi relevantne naučne i stručne literature, kombinovanoj sa uporednim pregledom različitih teorijskih i praktičnih perspektiva. Rezultati pokazuju da dosledna primena ESG kriterijuma može poboljšati reputaciju, smanjiti rizike i poboljšati finansijske performanse, dok neadekvatna ili površna primena stvara prostor za „grinvošing” i podriva poverenje investitora. Zaključeno je da je transparentnost ključni faktor u postizanju istinske održivosti i kredibiliteta u ESG izveštavanju.
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