20.500.12556/DKUM-94215 Analiza povezave med bančnimi razkritji o trajnostnosti in finančno uspešnostjo bank v Sloveniji An analysis of the link between banks' sustainability disclosures and their financial performance in Slovenia Diplomsko delo obravnava povezavo med razkritji o trajnostnosti (ESG razkritji) in finančno uspešnostjo bank v Sloveniji. V teoretičnem delu so predstavljeni ključni koncepti ESG, posamezne dimenzije (okoljska, družbena in upravljavska) ter zgodovinski razvoj na tem področju. Poseben poudarek je namenjen regulativnemu okviru poročanja o trajnostnosti na ravni Evropske unije in njegovi implementaciji v Sloveniji. Delo obravnava pomen ESG dejavnikov v bančništvu, vključno s pomenom poročanja, koristmi in izzivi, ki jih prinaša. Opisan je tudi vpliv bank na ESG, predstavljene pa so tudi mednarodne ESG ocene, metodologije in dimenzije, ki jih uporabljajo ponudniki pri vrednotenju trajnostnosti bank. V empiričnem delu je bila izvedena analiza na vzorcu osmih slovenskih bank. Na podlagi vsebinskega pregleda konsolidiranih letnih in trajnostnih poročil za leto 2024 je bil oblikovan lasten indeks razkritij ESG, in sicer neponderiran in ponderiran. Metodologija indeksa temelji na 56 kazalnikih, razporejenih v vse tri ESG dimenzije. Posamezne dimenzije so bile ustrezno ponderirane, da so bile enakovredno vključene v končni indeks razkritij ESG. Sledila je analiza povezave med ponderiranim indeksom razkritij ESG in finančno uspešnostjo bank. Podatki so bili ustrezno pripravljeni in analizirani s pomočjo programa SPSS. Uporabljene so bile deskriptivna statistika, Pearsonova korelacija in večkratna linearna regresija. Rezultati niso potrdili statistično značilnih povezav med ESG razkritji in posameznimi kazalniki finančne uspešnosti (donosnostjo kapitala, neto obrestno maržo in nedonosnimi posojili). Kljub temu so se pokazali določeni trendi, ki bi jih bilo smiselno preučiti na večjem vzorcu ali skozi daljše časovno obdobje. Ugotovitve namreč kažejo, da analizirani vzorec osmih bank ne omogoča zanesljivih statističnih rezultatov, kar potrjuje tudi dejstvo, da regresijski model ni bil statistično značilen. Kljub temu pa analiza nakazuje možnost za nadaljnje raziskave z uporabo večjega vzorca, dodatnih spremenljivk ali večletnih podatkov, ki bi omogočili celovitejšo oceno dolgoročnih trendov. Takšen pristop bi omogočil zanesljivejše sklepanje o vplivu finančne uspešnosti na ESG razkritja in obratno. Zaradi navedenega hipotez H1 (Višja vrednost indeksa razkritij ESG za slovenske banke je v pozitivni korelaciji z velikostjo banke) in H2 (Višja vrednost indeksa razkritij ESG za slovenske banke je v pozitivni korelaciji z izbranimi kazalniki uspešnosti banke) nismo mogli potrditi. Kljub temu delo pomembno prispeva k razumevanju trajnostnega poročanja v bančnem sektorju in ponuja izhodišča za nadaljnje raziskave na tem področju. The thesis examines the relation between sustainability disclosures (ESG disclosures) and Slovenian banks' financial performance. The theoretical section defines key ESG concepts breaking down environmental, social, and governance dimensions, as well as the historical development of the field. It focuses on the European Union's regulatory framework for sustainability reporting and its application in Slovenia. The thesis highlights ESG's role in banking, clarifies the benefits and challenges of ESG reporting, and evaluates banks' ESG impact. It also outlines international ESG rating and details the metodologies and dimensions rating agencies use to assess banks' sustainability performance. The empirical section analyzes a sample of eight Slovenian banks. Based on a content review of their consolidated annual and sustainability reports for the year 2024, a custom ESG disclosure index was developed. The methodology was built on 56 indicators, distributed across all three ESG dimensions. Each dimension was appropriately weighted to ensure equal representation in the final index. This was followed by an analysis of the relationship between the ESG disclosure index and the financial performance of the banks. Data was processed and analyzed using the SPSS software, applying descriptive statistics, Pearson correlation, and multiple linear regression. The results did not confirm statistically significant relationships between ESG disclosures and selected financial performance indicators (return on equity, net interest margin, and non-performing loans). Nevertheless, certain trends emerged, which would be worth exploring in studies with larger samples or across longer periods. The findings indicate that the sample of eight banks does not allow for statistically reliable conclusions, which is further evidenced by the fact that none of the regression models were statistically significant. However, the analysis reveals potential for further research using larger datasets, additional variables, or multi-year data, which could provide a more comprehensive understanding of long-term trends. This kind of approach would allow more reliable conclusions about the influence of financial performance on ESG disclosures (and vice versa). Consequently, hypotheses H1 (A higher ESG disclosure index value for Slovenian banks is positively correlated with bank size) and H2 (A higher ESG disclosure index value for Slovenian banks is positively correlated with selected bank performance indicators) could not be confirmed. Nonetheless, the thesis contributes to the understanding of sustainability reporting in the banking sector and provides a foundation for further research in this area. banka ESG razkritja trajnostno poročanje finančna uspešnost Slovenija. bank ESG disclosures sustainability reporting financial performance Slovenia. true true false S. Gorenjec Slovenski jezik Angleški jezik Diplomsko delo/naloga 2025-08-08 18:38:19 2025-09-04 12:24:16 2025-09-05 03:27:07 0000-00-00 00:00:00 2025 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.71 247697923 VS_Gorenjec_Sara_2025.pdf VS_Gorenjec_Sara_2025.pdf 1 D6DAE82B3B211EBD0385991137F025AC 069c330c467117f5626e4c4942ccb95b5ea1c2370734ebe51a0e100e60d09f65 3a1ad9d1-8898-11f0-82a8-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=197417 Ekonomsko-poslovna fakulteta 0 0 0