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[{"key": "dc.contributor.advisor", "value": "Pellinen, Jukka", "language": null, "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "H\u00e4m\u00e4l\u00e4inen, Hilda", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2025-06-24T11:25:46Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2025-06-24T11:25:46Z", "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/123456789/103956", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Yritysvastuu ja kest\u00e4vyys ovat keskeisi\u00e4 teemoja sek\u00e4 yritysjohdon ett\u00e4 sijoittajien n\u00e4k\u00f6-kulmasta. ESG-luokituksen (Environmental, Social, Governance) pohjalta on luotu mit-taristo, jonka avulla on mahdollista arvioida yritysten vastuullisuutta n\u00e4ill\u00e4 kolmella eri osa-alueella. ESG-tavoitteiden rooli yritysten toiminnassa on kasvanut, mutta niiden yhteys yrityksen taloudelliseen riskiprofiiliin on viel\u00e4 osittain ep\u00e4selv\u00e4\u00e4. Aikaisempi tut-kimus on viitannut siihen, ett\u00e4 korkea ESG-pisteytys saattaa liitty\u00e4 pienemp\u00e4\u00e4n velkaris-kiin, mutta ilmi\u00f6t\u00e4 ei ole tutkittu juurikaan pohjoismaisten yritysten kontekstissa. \n\nT\u00e4ss\u00e4 pro gradu -tutkielmassa tutkitaan, ett\u00e4 onko ESG-pisteytyksell\u00e4 yhteytt\u00e4 pohjois-maisten listayhti\u00f6iden velkariskienhallintaan. Tutkimuksessa hy\u00f6dynnet\u00e4\u00e4n vuoden 2022 aineistoa Refinitiv -tietokannasta. Lopullinen otos koostuu 486 listatusta yhti\u00f6st\u00e4 Suo-mesta, Ruotsista, Norjasta ja Tanskasta. Velkariskienhallintaa mitataan kolmella muut-tujalla: maksukyvytt\u00f6myyden todenn\u00e4k\u00f6isyydell\u00e4 (PD%), luottoluokituksella ja kokonais-velan osuudella omasta p\u00e4\u00e4omasta. ESG-pisteet toimivat mallin riippuvana muuttujana. Tutkimus toteutettiin k\u00e4ytt\u00e4m\u00e4ll\u00e4 lineaarista OLS-regressioanalyysia.\n\nTutkimuksen tulokset osoittavat, ett\u00e4 parempi luottoluokitus sek\u00e4 alhaisempi velkaisuus ovat tilastollisesti merkitt\u00e4v\u00e4sti yhteydess\u00e4 korkeampiin ESG-pisteisiin. Sen sijaan mak-sukyvytt\u00f6myyden todenn\u00e4k\u00f6isyydell\u00e4 ei havaittu tilastollisesti merkitsev\u00e4\u00e4 yhteytt\u00e4 ESG-pisteisiin. Tulokset viittaavat siihen, ett\u00e4 parempi velkariskien hallinta voi olla yhteydess\u00e4 yrityksen kokonaisvaltaisesti vastuullisempaan toimintaan. Havaintojen perusteella voi-daan p\u00e4\u00e4tell\u00e4, ett\u00e4 ESG-pisteytys ei ole ainoastaan imagollinen tai viestinn\u00e4llinen tekij\u00e4, vaan se voi kuvastaa my\u00f6s yrityksen kyky\u00e4 hallita rahoituksellisia riskej\u00e4. Tulokset ovat linjassa monien aiempien kansainv\u00e4listen tutkimusten kanssa.", "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 2025-06-24T11:25:46Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2025-06-24T11:25:46Z (GMT). No. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "54", "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": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": null, "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.title", "value": "Velkaantumisen yhteys ESG-pisteytykseen pohjoismaisissa listatuissa yhti\u00f6iss\u00e4", "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-202506245719", "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": "Laskentatoimi ja yritysrahoitus", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting and Corporate Finance", "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": "restrictedAccess", "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://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}, {"key": "dc.rights.accessrights", "value": "Tekij\u00e4 ei ole antanut lupaa avoimeen julkaisuun, joten aineisto on luettavissa vain Jyv\u00e4skyl\u00e4n yliopiston kirjaston arkistoty\u00f6semalta. Ks. https://www.jyu.fi/fi/osc/kirjasto/tyoskentelytilat/laitteet-ja-tilat#toc-jyx-ty-asema.", "language": "fi", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.rights.accessrights", "value": "The author has not given permission to make the work publicly available electronically. Therefore the material can be read only at the archival workstation at Jyv\u00e4skyl\u00e4 University Library (https://www.jyu.fi/en/osc/library/workspaces/facilities-and-equipment#toc-jyx-workstation).", "language": "en", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.description.accessibilityfeature", "value": "ei tietoa saavutettavuudesta", "language": "fi", "element": "description", "qualifier": "accessibilityfeature", "schema": "dc"}, {"key": "dc.description.accessibilityfeature", "value": "unknown accessibility", "language": "en", "element": "description", "qualifier": "accessibilityfeature", "schema": "dc"}]
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