Sustainability Management and Standardisation: The Expert Approach of Lithuanian Financial Service Companies

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

🔬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.

持続可能性の重要性は高まり続けており、現在では様々な基準が組み合わさり、持続可能性マネジメントシステム全体を支える重要なメカニズムを形成している。これらの基準は、5つの主要な国際機関および基準設定主体に由来する：(1) Climate Disclosure Project、(2) Climate Disclosure Standards Board、(3) Global Reporting Initiative、(4) International Integrated Reporting Council、(5) Sustainability Accounting Standards Board。これらの特定の主体に加えて、欧州連合はEuropean Sustainability Reporting Standardsを発行している。デジタル化は、持続可能性の測定とモニタリングを改善するための重要なツールである。リトアニアの金融機関では、ERP、Clarity AI、人工知能が、MSCI ESG、Sustainalytics、Refinitiv、Bloombergなどの外部ESG格付プロバイダーと並んで重要なツールとなっている。既存の研究は、大規模な多国籍機関やEUレベルの政策に焦点を当てることが多く、金融企業が持続可能性の実践的な課題にどのように取り組んでいるか、特にリトアニアにおいては、ほとんど注目されていない。本稿はこの研究上のギャップに対処し、7人の専門家に相談して、金融企業の業績、持続可能性基準の活用、および導入中に直面する主要な課題を探求する。これらの目的を達成するために、持続可能性マネジメントによって提起される問題を分析する構造化調査を提示し、特に探索的分析を通じてこの分野の問題を議論するための基準の使用に焦点を当てる。インタビューから得られた洞察は、ステークホルダーと政策立案者の両方の視点から持続可能性マネジメントの将来を形成するのに役立ち、また将来の研究への有望な方向性も提供する。

AI 翻訳（deepseek-v4-flash）。 正確を期す場合は下の原文を参照してください。

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.

• openaire https://doi.org/10.3390/su172210376first seen 2026-05-05 19:08:21 · last seen 2026-08-10 04:38:45