EVALUATION OF FINANCIAL INSTRUMENTS IN THE CONTEXT OF SUSTAINABLE FINANCE

Abstract

Sustainable finance generally refers to the process of taking due account of environmental, social, and governance (ESG) considerations when making investment decisions in the financial sector, leading to increased longer-term investments into sustainable economic activities and projects. Throughout the pandemic, sustainable finance in global capital markets has seen strong growth. The rise of sustainability-themed investment products has been accompanied by an increasing number of principles and standards. The purpose of this article is to present the impact of evaluation of financial instruments in the context of sustainable finance on development on current financial market, the challenges of assessment of financial instruments in the process on management and analyses.