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[{"key": "dc.contributor.advisor", "value": "Kurunm\u00e4ki, Liisa", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Tiainen, Joona", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2022-05-27T10:54:57Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2022-05-27T10:54:57Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2022", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/81324", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Vastuullisen sijoittamisen ala on kokenut vahvaa kasvua viime vuosina. Alalla on kuitenkin esiintynyt haasteita, esimerkiksi vertailukelpoisuuden ja standardien puute. Tukeakseen kest\u00e4v\u00e4n rahoituksen ja vastuullisemman sijoitustoiminnan kasvua Euroopan unioni on luonut kest\u00e4v\u00e4n rahoituksen suunnitelman. Suunnitelman tavoitteiden toteuttamiseksi EU on luonut uusia s\u00e4\u00e4ntelyit\u00e4, joiden avulla EU pyrkii vastaamaan n\u00e4ihin haasteisiin ja helpottamaan rahavirtojen ohjautumista vastuullisempiin kohteisiin. \n\nT\u00e4m\u00e4n tutkimuksen tarkoituksena oli selvitt\u00e4\u00e4 sit\u00e4, miten uusi Sustainable Finance Disclosure Regulation on otettu vastaan vastuullisen sijoittamisen alalla. Tutkimuksessa selvitettiin asetuksen k\u00e4ytt\u00f6\u00f6nottoon liittyvi\u00e4 kokemuksia ja sit\u00e4, miten asetuksen koetaan tukevan vastuullista sijoittamista ja ehk\u00e4isev\u00e4n viherpesua. Tutkimuksessa haluttiin my\u00f6s selvitt\u00e4\u00e4, miten regulaatio on koettu yleisemm\u00e4ll\u00e4 tasolla alalla ja miten sen on koettu onnistuneen. Tutkimuksen teoreettinen viitekehys pohjautuu p\u00e4\u00e4osin vastuulliseen sijoittamiseen, viherpesuun, Euroopan unionin kest\u00e4v\u00e4n rahoituksen suunnitelmaan ja t\u00e4m\u00e4n suunnitelman tavoitteiden toteuttamiseksi laadittuihin asetuksiin. Tutkimuksessa otetaan huomioon my\u00f6s aiempia regulaatioon liitettyj\u00e4 haasteita ja kritiikki\u00e4.\n\nTutkimus suoritettiin kvalitatiivisena tutkimuksena. Tutkimuksessa haastateltiin viitt\u00e4 eri finanssimarkkinatoimijan edustajaa tai muuten alalla SFDR:n kanssa ty\u00f6skennellytt\u00e4 henkil\u00f6\u00e4. Tutkimuksen tulokset osoittivat, ett\u00e4 alan haasteet ovat todellisia ja asetukselle on ollut alalla kysynt\u00e4\u00e4. Asetuksen uskotaan parantavan alan vertailukelpoisuutta ja torjuvan viherpesua pitk\u00e4ll\u00e4 aikav\u00e4lill\u00e4. Asetuksen tulkintaan ja k\u00e4ytt\u00f6\u00f6noton prosessiin on kuitenkin liittynyt t\u00e4m\u00e4n tutkielman teon aikana viel\u00e4 haasteita ja asetuksen selkeytt\u00e4 voidaan katsoa kriittisest\u00e4 n\u00e4k\u00f6kulmasta. T\u00e4lt\u00e4 osin s\u00e4\u00e4ntelyn ei viel\u00e4 t\u00e4m\u00e4n tutkimuksen tekohetkell\u00e4 voi todeta t\u00e4ysin onnistuneen ja t\u00e4ytt\u00e4v\u00e4n tavoitteitaan. T\u00e4st\u00e4 syyst\u00e4 regulaatiota tarkasteltiin tuloksissa my\u00f6s kriittiselt\u00e4 n\u00e4k\u00f6kannalta ja nostettiin esiin muutama regulaatioon liittyv\u00e4 havainto. Asetuksen tulevaisuuteen suhtaudutaan alalla kuitenkin luottavaisin mielin.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Miia Hakanen (mihakane@jyu.fi) on 2022-05-27T10:54:57Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2022-05-27T10:54:57Z (GMT). No. of bitstreams: 0\n Previous issue date: 2022", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "60", "language": "", "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": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "ESG", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "The Sustainable Finance Disclosure Regulation : kokemuksia s\u00e4\u00e4ntelyn k\u00e4ytt\u00f6\u00f6notosta", "language": "", "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-202205272947", "language": "", "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "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.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Taloustieteet", "language": "fi", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Business and Economics", "language": "en", "element": "contributor", "qualifier": "department", "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", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "yvv.contractresearch.funding", "value": "0", "language": "", "element": "contractresearch", "qualifier": "funding", "schema": "yvv"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "qualifier": "coar", "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.subject.oppiainekoodi", "value": "20421", "language": "", "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "rahoitus", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "s\u00e4\u00e4ntely", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "vastuullisuus", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "sijoitustoiminta", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "eettisyys", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "lains\u00e4\u00e4d\u00e4nt\u00f6", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "kest\u00e4v\u00e4 kehitys", "language": null, "element": "subject", "qualifier": "yso", "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.type.okm", "value": "G2", "language": null, "element": "type", "qualifier": "okm", "schema": "dc"}]
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