| fullrecord |
[{"key": "dc.contributor.advisor", "value": "Kuhmonen, Irene", "language": null, "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Lakio, Katri", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2025-04-11T12:59:23Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2025-04-11T12:59:23Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2025", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/101399", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Growing awareness of sustainability has increasingly shifted business attitudes towards sustainable transformation. In 2021 the European Commission proposed a new Corporate Sustainability Reporting Directive (CSRD) that will replace the cur-rent Non-Financial Reporting Directive (NFRD). The aim of this new regulation is to enhance transparency and consistency in the market by requiring a larger number of companies to meet the reporting requirements.\nThe Financial sector has a leading role in making significant transformations by allocating funds towards sustainable businesses. Therefore, this Master\u2019s Thesis aims to provide information about the current level of preparedness of Finnish banks for the new CSRD sustainable directive, and the challenges that come with it. This is done by conducting qualitative research where seven sustainability experts from Finnish banks give their insights about the challenges and obstacles they have faced while implementing CSRD reporting in their business.\nThis research was conducted using thematic interview method, which was divided into five different categories: present, resources, challenges, collaborations, and future. The research material was collected via TEAM\u2019s interviews in 2024, and the interviews were recorded. \nThe findings of this Master\u2019s Thesis demonstrate a comprehensive picture of the challenges and obstacles in CSRD reporting. The common finding was that banks are facing several challenges in implementing CSRD and banks are making effort to address them. These challenges are divided into six different categories: regulatory interpretation, double materiality analysis, data availability and collection, need for management and training, resources and costs, and lack of collaboration. However, banks have widely recognised these challenges and obstacles in their business.", "language": "en", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Kest\u00e4v\u00e4n kehityksen kasvava tietoisuus on yh\u00e4 enemm\u00e4n muuttanut yritysten asenteita kohti kest\u00e4v\u00e4mp\u00e4\u00e4 liiketoimintaa. Vuonna 2021 Euroopan komissio ehdotti uutta yritysten kest\u00e4v\u00e4n kehityksen raportointidirektiivi\u00e4 (CSRD), joka korvaisi nykyisen ei-taloudellisen raportoinnin direktiivin (NFRD). Uuden s\u00e4\u00e4ntelyn tavoitteena on lis\u00e4t\u00e4 markkinoiden l\u00e4pin\u00e4kyvyytt\u00e4 ja johdonmukaisuutta vaatimalla suurempaa m\u00e4\u00e4r\u00e4\u00e4 yrityksi\u00e4 t\u00e4ytt\u00e4m\u00e4\u00e4n raportointivaatimukset.\nRahoitussektorilla on johtava rooli merkitt\u00e4vien muutosten tekemisess\u00e4 suuntaamalla varoja kest\u00e4viin yrityksiin. Siksi t\u00e4m\u00e4n pro gradu -tutkielman tavoitteena on tutkia kuinka hyvin suomalaiset pankit ovat valmistautuneet uuteen CSRD-kest\u00e4v\u00e4n kehityksen direktiiviin ja millaisia haasteita siihen liittyy. Tutkimus toteutettiin laadullisena tutkimuksena, jossa seitsem\u00e4n eri suomalaisen pankin kest\u00e4v\u00e4n kehityksen asiantuntijaa antoivat n\u00e4kemyksens\u00e4 haasteisiin ja esteisiin, joita pankit ovat kohdanneet CSRD-raportoinnin toteuttamisessa.\nTutkimus toteutettiin k\u00e4ytt\u00e4m\u00e4ll\u00e4 teemahaastattelua, jossa haastattelun aiheet jaettiin viiteen eri teemaan. Tutkimusaineisto ker\u00e4ttiin TEAMS-haastattelujen avulla vuonna 2024. Haastattelut nauhoitettiin jatkoanalyysia varten.\nPro gradu -tutkielman tulokset antavat kattavan kuvan CSRD-raportoinnin haasteista ja esteist\u00e4. Yhteinen nimitt\u00e4j\u00e4 oli, ett\u00e4 pankit kohtaavat haasteita CSRD raportoinnin toteuttamisessa. N\u00e4m\u00e4 haasteet jaettiin kuuteen eri luokkaan: s\u00e4\u00e4ntelyn tulkinta, kaksoisolennaisuusanalyysi, tietojen saatavuus ja keruu, johdon ja koulutuksen tarve, resurssit ja kustannukset sek\u00e4 yhteisty\u00f6n puute. Pankit ovat kuitenkin laajalti tunnistaneet n\u00e4m\u00e4 haasteet ja esteet liiketoiminnassaan.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by jyx lomake-julkaisija (jyx-julkaisija.group@korppi.jyu.fi) on 2025-04-11T12:59:23Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2025-04-11T12:59:23Z (GMT). No. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "58", "language": null, "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.format.mimetype", "value": "application/pdf", "language": null, "element": "format", "qualifier": "mimetype", "schema": "dc"}, {"key": "dc.language.iso", "value": "eng", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "CC BY 4.0", "language": null, "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.title", "value": "EU CSRD climate regulation: A study on sustainability reporting preparedness of banks in Finland", "language": null, "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-202504113227", "language": null, "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4 University School of Business and Economics", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Master's Degree Programme in Corporate Environmental Management", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Master's Degree Programme in Corporate Environmental Management", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.copyright", "value": "\u00a9 The Author(s)", "language": null, "element": "rights", "qualifier": "copyright", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "openAccess", "language": null, "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "masterThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.format.content", "value": "fulltext", "language": null, "element": "format", "qualifier": "content", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://creativecommons.org/licenses/by/4.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}, {"key": "dc.description.accessibilityfeature", "value": "unknown accessibility", "language": "en", "element": "description", "qualifier": "accessibilityfeature", "schema": "dc"}, {"key": "dc.description.accessibilityfeature", "value": "ei tietoa saavutettavuudesta", "language": "fi", "element": "description", "qualifier": "accessibilityfeature", "schema": "dc"}]
|