Sustainability Management and Standardisation: The Expert Approach of Lithuanian Financial Service Companies
サステナビリティ経営と標準化：リトアニア金融サービス企業の専門家アプローチ (AI 翻訳)
Giedrė Lapinskienė, Irena Danilevičienė, Genė Achranovič, Aušra Liučvaitienė
🤖 gxceed AI 要約
日本語
リトアニアの金融機関におけるサステナビリティ基準の活用と課題を、7人の専門家への調査を通じて分析。CDP、GRI、SASB等の国際基準やEUのESRSの実務適用状況、デジタルツールの活用、外部ESG評価機関の利用を明らかにした。大手企業中心の既存研究に対し、中小国市場の実態を提供。
English
This study examines how Lithuanian financial institutions implement sustainability standards and face challenges. Through expert interviews, it explores the use of frameworks like CDP, GRI, SASB, and EU's ESRS, along with digital tools and ESG rating providers. It fills a gap in research on smaller markets' sustainability practices.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
リトアニアの事例ではあるが、日本の中堅・中小金融機関がサステナビリティ基準を導入する際の実務課題と比較可能な示唆を含む。EU基準の現場での受容状況を理解する上でも参考になる。
In the global GX context
Provides empirical evidence from a smaller EU member state on the practical adoption of sustainability standards, complementing the typical focus on large multinationals. Relevant for global discussions on standardisation challenges and the role of digital tools in ESG reporting.
👥 読者別の含意
🔬研究者:Offers insights on sustainability reporting practices in smaller financial markets, useful for comparative studies.
🏢実務担当者:Highlights practical challenges and solutions for implementing multiple sustainability standards in financial services.
🏛政策担当者:Illustrates the on-the-ground impact of EU sustainability reporting standards on financial institutions.
📄 Abstract（原文）
The importance of sustainability continues to grow, and various standards now combine to form an important mechanism that underpins the entire sustainability management system. These standards originate from five main international organisations and standard-setting bodies: (1) The Climate Disclosure Project, (2) The Climate Disclosure Standards Board, (3) The Global Reporting Initiative, (4) The International Integrated Reporting Council, and (5) The Sustainability Accounting Standards Board. In addition to these specific bodies, the European Union issues The European Sustainability Reporting Standards. Digitisation is a key tool to improve the measurement and monitoring of sustainability. In Lithuanian financial institutions, ERP, Clarity AI, and artificial intelligence are critical tools alongside external ESG rating providers such as MSCI ESG, Sustainalytics, Refinitiv, and Bloomberg. Existing research often focuses on large multinational institutions or EU-level policy, with limited attention paid to how financial companies address the practical challenges of sustainability—particularly in Lithuania. This article addresses this gap in the research, consulting seven experts to explore the performance of financial companies, their use of sustainability standards, and the key challenges encountered during implementation. To achieve these aims, a structured survey analysing the issues posed by sustainability management is presented, with a particular focus on using standards to discuss problems in this area through exploratory analysis. The interviews produce insights that can help shape the future of sustainability management from the perspectives of both stakeholders and policymakers, as well as providing promising directions for future research.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.3390/su172210376first seen 2026-05-05 19:08:21
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