Ilgtspējas ziņošanas uzlabošana Latvijas banku sektorā
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Date
2022
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Rīgas Stradiņa universitāte
Rīga Stradiņš University
Rīga Stradiņš University
Abstract
Maģistra darba tēma ir “Ilgtspējas ziņošanas uzlabošana Latvijas banku sektorā”.
Ilgtspēja un korporatīvā sociālā atbildība ir tēmas, kam arvien pieaugošu nozīmi pievērš
patērētāji, valstu un starptautisku organizāciju vadītāji un uzņēmēji. Ilgtspējas ziņojums ir
galvenais rīks, kas palīdz, kā mērīt, salīdzināt un gūt ieskatu par organizācijas centieniem un
sniegumu ilgtspējas jomā un šī ziņojuma sagatavošana ir viena no pirmajām aktivitātēm, ko
uzņēmums var uzsākt, lai īstenotu pārdomātu un efektīvu ilgtspējas stratēģiju.
Banku sektors ir starp pirmajiem, kur šī ziņošana ir juridiski saistoša. Lai gan šobrīd
Latvijā ilgtspējas ziņošanas prasības ir minimālas, jau tiek izstrādāti ES līmeņa tiesību akti, kuri
noteiks papildu prasības pret (citu starpā) banku publicētajiem ilgtspējas ziņojumiem.
Sagaidāms, ka šīs izmaiņas paplašinās ziņošanas praksi un paaugstināts ziņojumu kvalitāti.
Šī pētījuma ietvaros tika analizēti Latvijas komercbanku publicētie ilgtspējas ziņojumi,
lai izstrādātu rekomendācijas ziņojumu kvalitātes uzlabošanai.
Tika secināts, ka ilgtspējas ziņošana šobrīd ir juridiski saistoša četrām Latvijas
komercbankām, kuras visas publicē ziņojumus, tomēr puse no tām neizpilda visas regulatorās
prasības ilgtspējas ziņošanā. Kopā Latvijā ziņojumus publicē 42% tirgus dalībnieku, ko sastāda
visas bankas, kam ziņošana ir saistoša un viena, kam nav (kopā piecas bankas). Publicētajiem
ilgtspējas ziņojumiem ir atšķirīgs kvalitātes līmenis, kvalitatīvākos ziņojumus publicējot lielāko
starptautisko grupu pārstāvjiem, bet viszemākā kvalitāte ir ziņojumam, kura autoram ziņošana
nav juridiski saistoša.
Kā galvenās rekomendācijas ziņojumu kvalitātes uzlabošanai izvirzīta ziņošanas
standartu izmantošana, pilnīgāka mērķu definēšana un to sasaiste ar īstenotajām vai plānotajām
ilgtspējas programmām, aktivitātēm un to rezultātiem un pilnīgākas informācijas atklāšana par
ziņošanas procesu un ilgtspējas pārvaldību.
Maģistra darbs strukturēts trīs nodaļās un 13 apakšnodaļās, kopējam apjomam
sasniedzot 78 lappuses.
The title of the master's thesis is "Improving sustainability reporting in the Latvian banking sector". Sustainability and corporate social responsibility are increasingly important issues for consumers, leaders of states and international organizations and businesses. The sustainability report is a key tool for measuring, comparing and gaining insight into an organisation's sustainability efforts and performance, and is one of the first steps a company can take to implement a considered and effective sustainability strategy. The banking sector is among the first to have this reporting legally binding. Although sustainability reporting requirements in Latvia currently are minimal, EU-level legislations are already being developed to impose additional requirements on sustainability reports published by (among others) banks. These changes are expected to expand reporting practices and improve the quality of reporting. Within the framework of this study, the sustainability reports published by Latvian commercial banks were analysed in order to develop recommendations for improving the quality of reports. It was concluded that sustainability reporting is currently legally binding on four Latvian commercial banks, all of which publish reports, however, half of them do not meet all regulatory requirements for sustainability reporting. In total, 42% of market participants in Latvia publish reports, compiled by all banks that have legal requirement to report and one that does not (five banks in total). Published reports have various levels of quality, with most high-quality reports being published by major international representatives, but the lowest-quality report published by entity that is not legally bound to report. The main recommendations for improving the quality of sustainability reports are the use of reporting standards, a more complete definition of objectives and their link to implemented or planned sustainability programs, activities and their results, and the disclosure of more complete information on the reporting process and sustainability management. This research is structured in three chapters and 13 subchapters, the total volume reaching 78 pages.
The title of the master's thesis is "Improving sustainability reporting in the Latvian banking sector". Sustainability and corporate social responsibility are increasingly important issues for consumers, leaders of states and international organizations and businesses. The sustainability report is a key tool for measuring, comparing and gaining insight into an organisation's sustainability efforts and performance, and is one of the first steps a company can take to implement a considered and effective sustainability strategy. The banking sector is among the first to have this reporting legally binding. Although sustainability reporting requirements in Latvia currently are minimal, EU-level legislations are already being developed to impose additional requirements on sustainability reports published by (among others) banks. These changes are expected to expand reporting practices and improve the quality of reporting. Within the framework of this study, the sustainability reports published by Latvian commercial banks were analysed in order to develop recommendations for improving the quality of reports. It was concluded that sustainability reporting is currently legally binding on four Latvian commercial banks, all of which publish reports, however, half of them do not meet all regulatory requirements for sustainability reporting. In total, 42% of market participants in Latvia publish reports, compiled by all banks that have legal requirement to report and one that does not (five banks in total). Published reports have various levels of quality, with most high-quality reports being published by major international representatives, but the lowest-quality report published by entity that is not legally bound to report. The main recommendations for improving the quality of sustainability reports are the use of reporting standards, a more complete definition of objectives and their link to implemented or planned sustainability programs, activities and their results, and the disclosure of more complete information on the reporting process and sustainability management. This research is structured in three chapters and 13 subchapters, the total volume reaching 78 pages.
Description
Starptautiskais bizness un tiesības
International Business and Law
Vadība, administrēšana un nekustamo īpašumu pārvaldība
Management, Administration and Real Estate Management
International Business and Law
Vadība, administrēšana un nekustamo īpašumu pārvaldība
Management, Administration and Real Estate Management
Keywords
ilgtspēja, ilgtspējas ziņojums, nefinanšu ziņošana, korporatīvā sociālā
atbildība, bankas, finanšu sektors, NFRD, sustainability, sustainability reporting, non-financial reporting, corporate
social responsibility, banks, financial sector, NFRD