ウクライナ銀行セクターのESG変革：現代的傾向、ツール、発展の見通し

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:新興国・戦時下における銀行ESG規制の制度形成プロセスを実証的に理解できる。

🏢実務担当者:グリーンファイナンスやESGスコアリング、非財務報告の実務的ツールと課題を把握できる。

🏛政策担当者:中央銀行主導のESG規制整備とEU基準調和の設計示唆を得られる。

The article examines the current state, key trends, and prospects of ESG transformation in Ukraine’s banking sector amid wartime challenges, economic instability, and deepening European integration. It is substantiated that the implementation of environmental, social, and governance principles is gradually shifting from a voluntary practice to an important element of banks’ strategic management, risk assessment, and long-term financial stability. The role of the National Bank of Ukraine in shaping the institutional environment for sustainable finance and integrating ESG factors into banking regulation and supervision is considered. The main instruments of ESG transformation are analyzed, including green finance, lending to sustainable development projects, ESG scoring, environmental and social risk assessment, non-financial reporting, responsible corporate governance, and digital technologies. The practical implementation of ESG approaches by leading Ukrainian banks is examined, and directions for their further development are outlined. It is established that the environmental component is developing most dynamically, particularly through the financing of energy efficiency, renewable energy, and economic recovery projects, while the social and governance components require further development. The main barriers to this process are identified, including insufficient regulatory clarity, limited availability of reliable ESG data, and the impact of wartime risks. Directions for improving ESG transformation in the banking sector are proposed, including harmonization of national regulation with EU requirements, development of unified approaches to ESG reporting and risk assessment, and expansion of green finance instruments. It is demonstrated that the systematic integration of ESG principles can become an important factor in enhancing the competitiveness of Ukrainian banks, strengthening the trust of investors and customers, and facilitating their integration into the European financial space. Particular attention is paid to the need to combine regulatory requirements, market mechanisms, and banks’ strategic initiatives to ensure the sustainable development of the financial sector.

• semanticscholar https://doi.org/10.32782/infrastruct91-27first seen 2026-10-18 05:32:59 · last seen 2026-11-06 05:49:53