ESG IZVJEŠTAVANJE IZMEĐU ETIKE I MANIPULACIJE: OSVRT NA FINANSIJSKI SEKTOR

 Peti naučni skup „Računovodstvena znanja kao činilac ekonomskog i društvenog napretka“ (2025) [137-148 str.]  

AUTHOR(S) / АУТОР(И): Sofija Sekulić , Milan Raičević , Ana Lalević Filipović 

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DOI: 10.46793/RZ25.137S

ABSTRACT / САЖЕТАК:

Održivo poslovanje i ESG (ekološki, društveni i upravljački) faktori postali su ključni elementi savremenog finansijskog sektora, usmjeravajući kapital prema održivim investicijama. Međutim, sve veći regulatorni pritisci i tržišna tražnja za ESG praksama doveli su do etičkih izazova i zloupotreba u izvještavanju. Greenwashing i manipulacija ESG rejtinzima kroz netransparentne metodologije ocjenjivanja ugrožavaju kredibilitet održivih finansija. Ovaj rad analizira granicu između etičkog izvještavanja i manipulativnih praksi u finansijskom sektoru, sa osvrtom na mehanizme zloupotrebe ESG podataka, selektivno prikazivanje informacija i regulatorne izazove. Takođe, fokus rada će biti sistematski pregled dosadašnjih istraživanja u oblasti ESG izvještavanja, s ciljem identifikacije ključnih izazova i mehanizama manipulacije, kako bi se unaprijedile regulatorne prakse i osigurala efikasnija prevencija zloupotreba u finansijskom sektoru. S obzirom na centralnu ulogu finansijskih institucija u oblikovanju tržišta održivih investicija, rad istražuje kako one mogu balansirati između etičkih standarda i tržišnih pritisaka, te koje reforme su neophodne za osiguranje vjerodostojnog ESG izvještavanja. Upravo to je bio i jedan od motiva autora da istraživanje usmjere upravo na finansijske institucije, prepoznajući ih kao sektor koji, zbog svoje posredničke uloge i izloženosti pritiscima od strane drugih industrija, predstavlja posebno plodno tlo za analizu potencijalnih manipulacija ESG standardima.

KEYWORDS / КЉУЧНЕ РЕЧИ:

ESG izvještavanje, etika, manipulacija, greenwashing, finansijski sektor, regulativa

ACKNOWLEDGEMENT / ПРОЈЕКАТ:

This paper is part of a project CROSS-REIS – HORIZON WIDERA-2023-ACCESS-03 that has received funding from the European Union’s Horizon Europe research and innovation program under grant agreement No. 101136834.

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