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UDK 336.581:502.14 ; 502.131.1

Rad primljen: 28.09.2013.

Odobren za štampu: 15.11.2013.

mr Nataša KrstićEurobank a.d. Beograd

кrstic.natasa@gmail.com

PROGRAM ZA FINANSIJSKU

INICIJATIVU U OBLASTI ŽIVOTNE

SREDINE UJEDINJENIH NACIJA - UNEP FI

Rezime

U modernim ekonomskim sistemima, finansijski sektor predstavlja centralnu sponu. U pitanju je globalna industrija sa brojnim i isprepletanim poslovnim odnosima, kako prema poslovnom sektoru, tako i fizičkim licima, pa se stoga s pravom može reći da se nalazi u sedištu pažnje odgovornog ponašanja. Finansijski sektor treba da postavi visoko-odgovorne standarde u poslovanju, na način da bude kredibilni instrument za unapređenje društveno odgovornog poslovanja i u drugim sektorima. Postoje brojni načini za ostvarivanje pomenutog cilja, gde je verovatno najjednostavniji analiza ekoloških, društvenih i upravljačkih performansi klijenata, kao bitan preduslov za obezbeđenje kreditne podrške. Od 2003. godine, globalni finansijski sektor zajedno sa Programom za zaštitu životne sredine Ujedinjenih nacija radi na postizanju ciljeva razvoja i promovisanja veze između održivosti i finansijskih rezultata. Kroz umrežavanje, istraživanje i obučavanje, UNEP FI sprovodi svoju misiju da identifikuje, promoviše i realizuje primenu najboljih ekoloških i praksi koje se tiču održivosti kod finansijskih institucija na svim nivoima poslovanja.

Ključne reči: zaštita životne sredine, banke, finansijski sektor, Ujedinjene nacije, održivi razvoj, društvena odgovornost, UNEP, UNEP FI

JEL: G21, G23, M14, Q42

pregledni naučni članak

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3UDC 336.581:502.14 ; 502.131.1

Paper received: 28.09.2013

Approved for publishing: 15.11.2013

Nataša Krstić, MScEurobank a.d. Beogradкrstic.natasa@gmail.com

UNITED NATIONS ENVIRONMENT

PROGRAMME FINANCE

INITIATIVE - UNEP FI

Summary

Financial sector is the backbone of modern economic systems. As a global industry with numerous, mutually intertwined business relations, both towards the commercial sector and retail clients, it is rightfully considered to be in the focus of responsible behaviour. Financial sector should set highly responsible business standards, thus being a credible instrument for the promotion of socially responsible business in other sectors as well. There are numerous ways to achieve this goal, probably the simplest one being the analysis of environmental, social and managerial performance of the clients, as the essential precondition for providing credit support. Since 2003, the global financial sector, together with the United Nations Environment Programme, has been working on achieving the development goals and promoting the correlation between sustainability and financial results. Through networking, research and training, UNEP FI has been conducting its mission to identify, promote and implement the best environment and sustainability practices in financial institutions at all operational levels.

Keywords: environmental protection, banks, financial sector, United Nations, sustainable development, social responsibility, UNEP, UNEP FI

JEL: G21, G23, M14, Q42

scientific review article

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“Finansijski sektor može da odigra ključnu ulogu u transformaciji ka održivoj životnoj sredini. Kao finansijski posrednici u ekonomiji, finansijske institucije mogu da doprinesu olakšavanju ekoloških problema, istovremeno koristeći mogućnosti koje održivost nudi sektoru”

Program za finansijsku inicijativu u oblasti životne sredine Ujedinjenih nacija

Možda najkritičniji i najizazovniji element odgovornog bankarstva, ali i čitavog finansijskog sektora u celini predstavlja održivo finansiranje, koje je definisano kao „pružanje usluga pozajmljivanja finansijskog kapitala i upravljanja rizicima usmerenih ka proizvodima i/ili preduzećima koja promovišu ili ne ugrožavaju ekonomsko blagostanje, životnu sredinu i društvenu pravdu“. Pomenuti principi, poznati još i kao „Londonski principi“ (The London Principles) predstavljaju zajedničku inicijativu Vlade Velike Britanije i Londonske korporacije (Corporation of London) radi promovisanja najboljih primera iz prakse finansiranja održivog razvoja, ohrabrivanjem finansijskih institucija da usvoje osnovne principe zasnovane na ekonomskom blagostanju, zaštiti životne sredine i društvenom razvoju. Principe je razvio Forum za budućnost (Forum for the Future), radi predstavljanja na konferenciji o Svetskom održivom razvoju (World Sustainable Development Conference) septembra 2002. godine u Johanesburgu.

U modernim ekonomskim sistemima, finansijski sektor predstavlja centralnu sponu. U pitanju je globalna industrija sa brojnim i isprepletanim poslovnim odnosima, kako prema poslovnom sektoru, tako i fizičkim licima, pa se stoga s pravom može reći da se nalazi u središtu pažnje odgovornog ponašanja. Finansijski sektor treba da postavi visoko-odgovorne standarde u poslovanju, na način da bude kredibilni instrument za unapređenje društveno odgovornog poslovanja i u drugim sektorima. Postoje brojni načini za ostvarivanje pomenutog cilja, gde je verovatno najjednostavniji analiza ekoloških, društvenih i upravljačkih performansi klijenata, kao bitan preduslov za obezbeđenje kreditne podrške.

Program za finansijsku inicijativu u oblasti životne sredine Ujedinjenih nacija (United Nations Environment Programme Finance Initiative, UNEP FI) predstavlja jedinstveno globalno partnerstvo izmedju Programa za životnu sredinu Ujedinjenih nacija (United Nations Environment Programme, UNEP) i međunarodnog finansijskog sektora. UNEP FI blisko sarađuje sa oko 200 finansijskih institucija koje su potpisnice izjave o članstvu, i brojnim partnerskim organizacijama u više od 40 zemalja sveta, u cilju razvoja i promovisanja veze između održivosti i finansijskih rezultata. Kroz umrežavanje, istraživanje i obučavanje, UNEP FI sprovodi svoju misiju da identifikuje, promoviše i realizuje primenu najboljih ekoloških i praksi koje se tiču održivosti kod finansijskih institucija na svim nivoima poslovanja. Članice ove inicijative su finansijske institucije iz oblasti bankarstva (koje su i najbrojnije, čineći 66 odsto), osiguranja (17 odsto) i investicionog sektora (17 odsto).

Istorijat UNEP FI

Inicijativa UNEP FI pokrenuta je 1991. godine, kada se mala grupa vodećih komercijalnih banaka - Deutsche Bank, HSBC Holdings, Natwest, Royal Bank of Canada, Westpac udružila sa Programom za životnu sredinu Ujedinjenih nacija (United Nations Environment Program, UNEP) kako bi kod bankarske industrije probudila svest o temama koje se tiču sinergije između zaštite životne sredine, ekonomskog i održivog razvoja. U 1992. godini u Njujorku je promovisana zajednička „Izjava banaka o životnoj sredini i održivom razvoju“ u sklopu Programa za zaštitu životne sredine Ujedinjenih nacija (UNEP Statement by Banks on the Environment and Sustainable Development), koja je poznata pod imenom Bankarska inicijativa. Inicijativa je istakla vezu između ekoloških tema u svim segmentima poslovanja finansijskog sektora, kao i značaj ulaganja koji dolazi iz privatnog sektora u

ekološki napredne tehnologije i usluge. Tokom 1995. godine UNEP-u su se priključila vodeća

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“Financial sector can play the crucial role in the transformation towards sustainable environment. As financial intermediaries in the economy, financial institutions can facilitate the alleviation of environmental problems, at the same time benefiting from the possibilities that sustainability offers to this sector”

United Nations Environment Programme Finance Initiative

Perhaps the most critical and most challenging element of responsible banking, but also of the financial sector overall, is sustainable finance, defined as “the provision of services of lending financial capital and managing risks directed towards products and/or enterprises promoting or not jeopardizing economic welfare, environment and social justice”. The mentioned principles, also known as the London Principles, represent the joint initiative of the UK Government and the Corporation of London, aimed at promoting the best examples from the practice of sustainable development finance, through encouraging financial institutions to adopt the basic principles based on economic welfare, environmental protection and social development. The Principles were developed by the Forum for the Future, in the form of a presentation for the World Sustainable Development Conference, in September 2002 in Johannesburg.

Financial sector is the backbone of modern economic systems. As a global industry with numerous, mutually intertwined business relations, both towards the commercial sector and retail clients, it is rightfully considered to be in the focus of responsible behaviour. Financial sector should set highly responsible business standards, thus being a credible instrument for the promotion of socially responsible business in other sectors as well. There are numerous ways to achieve this goal, probably the simplest one being the analysis of environmental, social and managerial performance of the clients, as the essential precondition for providing credit support.

The United Nations Environment Programme Finance Initiative - UNEP FI is a unique global partnership of the United Nations Environment Programme - UNEP and the international financial sector. UNEP FI has close

cooperation with over 200 financial institutions which have signed the Statement on Membership and with numerous partner organizations in more than 40 countries worldwide, with a view to developing and promoting the correlation between sustainability and financial results. Through networking, research and training, UNEP FI has been conducting its mission to identify, promote and implement the best environment and sustainability practices in financial institutions at all operational levels. The members of this initiative are financial institutions in the field of banking (which are most numerous, accounting for 66%), insurance (17%) and investment (17%).

History of UNEP FI

The UNEP FI initiative was launched in 1991, when a small group of leading commercial banks - Deutsche Bank, HSBC Holdings, Natwest, Royal Bank of Canada, Westpac - joined forces with the United Nations Environment Programme - UNEP in order to raise the banking industry’s awareness of the topics concerning the synergy of environmental protection, economic and sustainable development. In 1992 in New York there was a promotion of the joint UNEP Statement by Banks on the Environment and Sustainable Development, better known as the Banking Initiative. The Initiative underlined the correlation among the environmental topics in all segments of the financial sector, and the importance of private sector’s investments into the environmentally advanced technologies and services. In the course of 1995 the UNEP was joined by the leading global insurance and reinsurance companies - General Accident, Gerling Global Re, National Provident, Storebrand, Sumitomo Marine & Fire, Swiss Re - as well as pension funds, with a view to promoting the UNEP Statement of Environmental Commitment by the Insurance Industry. In order to mobilize the support of the entire financial services sector, at the 2003 Annual General Assembly in Geneva the above mentioned initiatives were merged into one - known as the UNEP Finance Initiative. On this occasion, the Initiative set the following activities as its goals:• Analysis of business case studies for

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svetska osiguravajuća i reosiguravajuća preduzeća - General Accident, Gerling Global Re, National Provident, Storebrand, Sumitomo Marine & Fire, Swiss Re i penzioni fondovi, u cilju promovisanja „Izjave o zaštiti životne sredine u sektoru osiguranja programa Ujedinjenih nacija“ (UNEP Statement of Environmental Commitment by the Insurance Industry). Kako bi se objedinila podrška čitavog sektora pružanja finansijskih usluga, pomenute inicijative su se u 2003. godini spojile u jednu - poznatu pod imenom „UNEP Finance Initiative” na Godišnjem generalnom sastanku održanom u Ženevi. Inicijativa je tom prilikom postavila sledeće aktivnosti kao svoj cilj:• analiza poslovnih studija slučajeva radi

internacionalizacije ekoloških, društvenih i aktivnosti na nivou nacionalnih vlada,

• usaglašavanje direktiva, politika i ostalih oruđa za primenu,

• obuka i izgradnja kapaciteta putem međunarodnih, regionalnih i nacionalnih konferencija i seminara,

• umrežavanje i direktna razmena iskustva sa ostalim članicama i zainteresovanim stranama, posredstvom tri vodeće organizacione forme: sektorskih komisija (za bankarstvo, osiguranje, investiranje), tematskih grupa (klimatske promene, očuvanje voda, pružanje usluga u oblasti biodiverziteta i ekosistema, ljudska prava) i regionalnih radnih grupa (Afrika i Bliski Istok, Azija-Pacifik, Evropa, Latinska Amerika, Karibi i Severna Amerika).

Članstvo u UNEP FI - prednosti za finansijske organizacije

Prilikom pristupanja finansijskih organizacija članstvu u UNEP FI, neophodno je da njihov najviši organ ili rukovodeće lice potpiše Izjavu o privrženosti održivom razvoju, koja glasi: „Mi, članice sektora pružanja finansijskih usluga, prepoznali smo da ekonomski razvoj treba da bude komplementaran sa ljudskim blagostanjem i zdravom životnom sredinom. Ignorisanje ove činjenice je rizično, i dovodi do uvećanih društvenih, ekoloških i finansijskih troškova. Takođe, prepoznajemo da održivi razvoj predstavlja kolektivnu odgovornost vlada, poslovnog sektora i pojedinaca. Posvećeni

smo međusobno da sarađujemo radi postizanja zajedničkih ciljeva održivog razvoja. “ (izvorno: „We members of the Financial Services Sector recognize that economic development needs to be compatible with human welfare and a healthy environment. To ignore this is to risk increasing social, environmental and financial costs. We further recognize that sustainable development is the collective responsibility of governments, businesses and individuals. We are committed to working collectively toward common sustainability goals.”)

Iako danas postoji mnogo izazova u dostizanju odgovornijeg i održivijeg sektora finansijskih usluga, u poslednje vreme pokrenute su mnogobrojne inovacije u kojima je upravo UNEP FI odigrao ulogu ključnog usmerivača. U nastavku izdvajamo najznačajnije, koje bi ujedno mogle da postanu korisno oruđe i za srpski bankarski sistem, ophrvan teretom prenešenih problema iz privrede i konstantnom krizom poverenja:• energetska efikasnost (ЕЕ) u poslovanju;

finansijski sektor pronalazi sve više načina da unapredi tzv. ЕЕ koja proističe iz sopstvenog poslovanja, redukcijom emisija štetnih gasova, uz istovremeno sniženje troškova,

• razumevanje ekoloških rizika; direktnim ili indirektnim uticajem na ograničavanje emisije ugljen dioksida (CO2) kroz proces upravljanja rizicima i procenu investicionog portfolija klijenata,

• pružanjem usluga zemljama u razvoju, putem npr. inicijativa u oblasti mikro kreditiranja, gde finansijski sektor stvara nove mogućnosti za rast, podsticanjem ekonomskog razvoja,

• tranzicija ka ekonomiji sa niskom emisijom ugljen dioksida, finansiranjem odnosnih projekata (inovacija i infrastrukture),

• jačanje poverenja putem boljih odnosa sa zainteresovanim stranama.Možda najkritičniji i najizazovniji element

odgovornog bankarstva i čitavog finansijskog sektora u celini, predstavlja održivo finansiranje, koje je na „Forumu za budućnost“ održanom u Londonu 2002. godine definisano kao „pružanje usluga pozajmljivanja finansijskog kapitala i upravljanja rizicima usmerenih ka proizvodima i preduzećima koja promovišu

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the purpose of internationalization of environmental, social and national government level activities;

• Harmonization of directives, policies and other implementation tools;

• Training and building-up of capacities through international, regional and national conferences and seminars;

• Networking and direct exchange of experiences with other members and stakeholders, by means of the three major organizational forms: sector-level commissions (for banking, insurance and investment); topic-based groups (climate change; water conservation; provision of services in the field of biodiversity and ecosystems; human rights); and regional working groups (Africa and Middle East, Asia-Pacific, Europe, Latin America, Caribbean, and North America).

Membership in UNEP FI - Advantages for Financial Organizations

When a financial organization wishes to gain membership in UNEP FI, it is required from its top management body or top manager to sign the following Statement of Commitment by Financial Institutions on Sustainable Development: „We members of the Financial Services Sector recognize that economic development needs to be compatible with human welfare and a healthy environment. To ignore this is to risk increasing social, environmental and financial costs. We further recognize that sustainable development is the collective responsibility of governments, businesses and individuals. We are committed to working collectively toward common sustainability goals.”

Although today there are many challenges in achieving a more responsible and sustainable financial services sector, numerous innovations have recently been launched, with UNEP FI playing the key role in the process. What follows is a list of the most significant innovations that could at the same time become a useful tool for the banking system of Serbia, given the burden of the bad economy and constant crisis of confidence under which it operates:

• Energy efficiency (EE) in business; financial sector has found an increasing number of ways to upgrade the so-called energy efficiency, arising from one’s own business operations, through the reduction of carbon emissions, and simultaneous reduction of costs;

• Understanding environmental risks; through direct or indirect impact on limiting carbon-dioxide (CO2) emissions through the risk management process and the assessment of clients’ investment portfolios;

• Providing services to developing countries, for instance, by means of the initiatives in the field of micro-lending, where the financial sector generates new possibilities for growth, due to the boosted economic development;

• Transition to the economy with a low carbon-dioxide emission, through the financial of related projects (innovation and infrastructure);

• Strengthening confidence by cherishing better relations with the stakeholders.Perhaps the most critical and most

challenging element of responsible banking, but also of the financial sector overall, is sustainable finance, which was, at the 2002 Forum for the Future held in London, defined as “the provision of services of lending financial capital and managing risks directed towards products and/or enterprises promoting or not jeopardizing economic welfare, environment and social justice”. According to this definition, sustainable banking can be defined as a decision of banks to offer products and services only to those clients who take into account the environmental and social consequences of their business activities. As a result of this initiative, multilateral/bilateral financial institutions (International Financial Institutions - IFIs) adopted certain principles and guidelines, which they have implemented in their cooperation with the clients, mostly commercial banks:• The European Bank for Reconstruction

and Development (EBRD) compiled the Environmental and Social Risk Categorization List, with the intention to enable the users (officers in credit or investment departments of commercial banks) a review of significant environmental and social risks related to concrete business

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ili ne ugrožavaju ekonomsko blagostanje, životnu sredinu i društvenu pravdu“. Prema ovoj definiciji, održivo bankarstvo se može definisati kao odluka banaka da ponude proizvode i usluge samo onim klijentima koji uzimaju u obzir ekološke i društvene posledice svojih poslovnih aktivnosti. Kao rezultat ove inicijative, multilateralne/bilateralne finansijske institucije (International Financial Institutions, IFIs) usvojile su određene principe i smernice, koje primenjuju u saradnji sa svojim klijentima, pre svega poslovnim bankama:• Evropska banka za obnovu i razvoj

(European Bank for Reconstruction and Development, EBRD) sačinila je spisak za kategorizaciju ekoloških i društvenih rizika (Environmental and Social Risk Categorisation List), sa namerom da omogući korisnicima (službenicima u kreditnim ili investicionim sektorima poslovnih banaka) prikaz bitnih ekoloških i društvenih rizika povezanih sa konkretnom poslovnom aktivnošću, koji treba da dovedu do obezbeđivanja odgovarajućeg nivoa zaštite životne sredine. Kao rezultat, oko 60 odsto banaka, među kojima se nalaze i najveće svetske, zvanično su uvrstile upravljanje ekološkim rizicima u svoje kreditne politike, njih 70 odsto usvojilo je politiku zaštite životne sredine, a 60 odsto nudi takozvane „zelene proizvode i usluge“.

• Holandska razvojna finansijska organizacija (Netherlands Development Finance Company, FMO) razvila je nekoliko alata za analizu društvenih i ekoloških rizika, uključujući privatne fondove za upravljanje imovinom (Private equity funds), mikro-finansijske institucije i mala i srednja preduzeća.

• danas najpoznatiji principi za procenu, upravljanje i utvrđivanje ekoloških i društvenih rizika povezanih sa kreditnim rizicima u finansiranju projekata međunarodnih finansijskih organizacija jesu tzv. Ekvatorski principi (Equator Principles, EPs). Primenjuju se dobrovoljno ili u slučajevima kada trošak finansiranja projekata prevazilazi deset miliona američkih dolara. Ekvatorski principi zasnovani su na standardima Međunarodne finansijske korporacije (IFC

Performance Standards) koji se odnose na društvenu i ekološku održivost, kao i na ekološkim, zdravstvenim i sigurnosnim smernicama Svetske banke (World Bank Group Environmental, Health, and Safety Guidelines). Deset vodećih banaka, na čelu sa Siti grupom (Citigroup) usvojilo je pomenute Principe 2003. godine, dok ih danas sledi 79 finansijskih institucija iz 35 zemalja, čime se pokriva oko dve trećine međunarodnog projektnog finansiranja duga u zemljama u razvoju (zvanični podaci Asocijacije Ekvatorskih principa). Finansijske organizacije koje primenjuju Ekvatorske principe obavezale su se da će finansirati samo one projekte koji deklarisano poštuju životnu sredinu, društvo i širu zajednicu. Uspostavljanjem pomenutih Principa, banke su takođe dogovorile da od svojih klijenata zahtevaju sprovođenje analiza uticaja na životnu sredinu, javne konsultacije s tim u vezi, i opšte upravljanje projektima koje je u skladu sa minimalnim standardima koji se tiču ekologije, ljudskih prava i uslova rada.

Odgovornost finansijskih institucija koja proističe iz njihove delatnosti

Pored odgovornosti pri kreditiranju i u politici rizika, savremene banke razvile su, i svojim klijentima nude veliki broj takozvanih „održivih proizvoda i usluga“, poput, na primer, zelenih kreditnih kartica i štednih računa (kod zelenog štednog računa, glavni motivacioni faktor za štediše predstavlja kreditiranje zelenih inicijativa i projekata; štediše su u mogućnosti da vide opipljive koristi po životnu sredinu koje mogu da naprave sa svojim ulogom, putem ekoloških inicijativa koje banka sprovodi), kredita za hibridna/ekološka vozila, zelenih stambenih i potrošačkih kredita u domenu poslovanja sa stanovništvom. Za mala i srednja preduzeća, tu su zelene kreditne linije (koje služe za finansiranje obnovljivih izvora energije - solarne, energije iz vetra i vode, ekoloških projekata - otpadnih voda, mere protiv zagađivanja, unapređenja energetske efikasnosti poslovnih zgrada i organske poljoprivrede), lizing i usluge savetovanja u oblasti zaštite životne sredine. Potom, investiciono bankarstvo trguje zelenim

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activities, which should result in providing the appropriate levels of environmental protection. As a result, about 60% of banks, including the major banks in the world, officially included environmental risk management into their credit policies; 70% of banks adopted the environmental protection policy, whereas 60% of banks started offering the so-called “green products and services”.

• The Netherlands Development Finance Company (FMO) developed several tools for the analysis of social and environmental risks, including private equity funds, micro-financial institutions and SMEs.

• Today, the best known principles for the assessment, management and identification of environmental and social risks related to credit risks in the financing of IFIs projects are the so-called Equator Principles (EPs). They are applied either on a voluntary basis or in the cases when the cost of project finance exceeds ten million US dollars. The Equator Principles are based on the IFC Performance Standards, related to the social and environmental sustainability, and on the World Bank Group Environmental, Health and Safety Guidelines. The top ten banks, headed by Citigroup, adopted the concerned Principles in 2003, and today they are implemented by 79 financial institutions from 35 countries, covering about two thirds of the international project finance of debt in the developing countries (official data of the Equator Principles Association). The financial organizations implementing the Equator Principles committed themselves to financing only those projects which decidedly honour the environment, society and wider community. By establishing these Principles, the banks also agreed to require from their clients to conduct environmental impact analyses, public consultations in this respect, and general project management in line with the minimum standards concerning environment, human rights and labour conditions.

Responsibility of Financial Institutions Arising from Their Field of Activity

In addition to responsible lending and risk policies, modern banks have developed and offered to their clients a large number of the so-called “sustainable products and services”, such as, for instance, green credit cards and savings accounts (in case of a green savings account, the main factor of motivation for the deponents is the crediting of green initiatives and projects; deponents can actually see the tangible benefits for the environment that their deposits facilitate through environmental initiatives launched by the bank); loans for hybrid/green vehicles; green housing and consumer loans in the field of retail banking. For SMEs there are green credit lines (used for the financing of renewable sources of energy - solar, wind and water energy; green projects - waste water, anti-pollution measures, promotion of energy efficiency of business premises and organic agriculture); leasing and consulting services in respect of environmental protection. Likewise, investment banking trades in securities in the form of green bonds, carbon-dioxide emissions, and is actively engaged in the field of socially responsible investments.

In addition to responsible financial institutions as intermediaries in providing crediting services, UNEP FI also offers the developed tools concerning the sustainability and responsibility of its members’ business. To this end, the key parameters helping banks (and other financial organizations) to measure the consequences of their business operations to the ecosystem, the community and the climate are as follows:• Emission of carbon-dioxide and other

greenhouse gases; by managing unhealthy emissions (through reduction or replacement), for instance, by using video-conference equipment, as a way to decrease the number of business trips;

• Consumption of energy resources; developing strategies for its reduction in the form of optimal utilization of daylight or motion-detection lighting or energy-efficient computer equipment and information technologies;

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obveznicama kao hartijama od vrednosti, emisijama ugljen dioksida i aktivno je u domenu društveno odgovornog ulaganja.

Osim odgovornosti finansijskih institucija kao posrednika u pružanju usluge kreditiranja, UNEP FI nudi i razvijene alate na temu održivosti i odgovornosti poslovanja njegovih članica. U tu svrhu, ključni parametri koji pomažu bankama (i ostalim finansijskim organizacijama) da izmere posledice svog poslovanja po ekosistem, zajednicu i klimu su:• emisija ugljen dioksida i ostalih gasova sa

efektom staklene bašte; putem upravljanja štetnim emisijama (redukovanjem ili zamenom), poput, na primer, upotrebe opreme za video konferencije koja ima za cilj da smanji službena putovanja,

• potrošnja energetskih resursa; razvijanje strategija za njihovo sniženje u vidu optimalnog korišćenja dnevnog ili svetla koje radi na pokret ili energetski efikasne kompjuterske opreme i informacione tehnologije,

• potrošnja vode; u vidu merenja i postavljanja ciljeva za sniženjem količine u upotrebi,

• potrošnja papira; uvođenjem naprednih programa reciklaže i ponovnog korišćenja hartije, zeleno štampanje (dvostrano,

korišćenje eko štampača, računi bez papira, elektronski izvodi),

• otpad i njegovo ekološko odlaganje,• zelene poslovne prostorije (Green

buildings); u administraciji i održavanju zgrada, njihovom renoviranju, pri izboru i projektovanju novih poslovnih prostorija (korišćenje obnovljivih izvora energije, savremenih sistema za hlađenje i grejanje, bolja iskorišćenost dnevnog svetla), organizacija nabavne službe tako da bude ekološki i društveno odgovorna.

Zaključak

Iz svega navedenog, postoje jasne i opipljive prednosti za finansijski sektor, posebno banke da sprovode uspešne društveno odgovorne strategije i inicijative, od poboljšanja ugleda u zajednici u kojoj posluju, sprovođenja lokalnih, nacionalnih i međugraničnih ekonomskih projekata koji omogućavaju društveni razvoj, uz istovremeno jačanje sopstvenih prihoda i tržišne pozicije. Ukoliko postoji dilema o perspektivama bankarskog sektora i njegovoj budućoj ulozi - društveno odgovorne banke su definitivno finansijske organizacije budućnosti.

Literatura / References

1. Equator Principles, Environmental & social risk management for project finance www.equator-principles.com (stranici pristupljeno jula 2013)

2. European Bank for Reconstruction and Development, „Environmental and social sustainability“ www.ebrd.com/pages/about/principles/sustainability/re sources/financial.shtml (stranici pristupljeno juna 2013)

3. Forum for the Future, Centre for Sustainable Investments, „The London Principles of Sustainable Finance“ (2002, str. 5) www.griequity.com/resources/integraltech/GRIBusinessModel/sustfinprinciples.pdf (stranici pristupljeno juna 2013)

4. Friends of the Earth, Finance Initiatives for Sustainable Development, www.foe.co.uk (2002, stranici pristupljeno novembra 2013)

5. Jeucken Marcel, Klinkers Leon, Bouma Jan Jaap, „Sustainable Banking - The Greening of Finance“, Greenleaf Publishing Ltd, UK (2001, str. 101)

6. Netherlands Development Finance Company, www.fmo.nl (stranici pristupljeno jula 2013)

7. United Nations Environment Program for Financial Initiative, “Finance & Sustainability in CEE” (2004) www.unepfi.org/fileadmin/documents/ceeft_finance_sustainability_2004.pdf (stranici pristupljeno jula 2013)

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• Water consumption; in the form of measuring and setting goals to reduce the amount of water utilized;

• Paper consumption; by introducing advanced programs of recycling and reusing of paper, and green printing (using both sides of the paper, using eco-printers, green bills and electronic notices);

• Waste and its eco-friendly disposal;• Green buildings; concerning the

administration and maintenance of buildings, and their renovation; selection and designing of new business premises (using renewable sources of energy, modern cooling and heating systems, better utilization of daylight); organization of the procurement department in an eco-friendly and socially responsible way.

Conclusion

The above stated leads to the conclusion that there are evident and tangible benefits for the financial sector, especially banks, from conducting successful socially responsible strategies and initiatives; from improving their reputation in the community in which they do business, and from conducting local, national and cross-border economic projects enabling social development, at the same time increasing their own profit and strengthening their market position. If there is a dilemma about the perspectives of the banking sector and its future role - socially responsible banks are definitely the financial organizations of the future.

8. UNEP FI, “UNEP FI Guide to Banking & Sustainability (2001, str. 12-22) www.unepfi.org/fileadmin/documents/guide_banking_statements.pdf (stranici pristupljeno jula 2013)

9. UNEP Finance Initiative, “About UNEP FI” www.unepfi.org/about/background/index.html (stranici pristupljeno juna 2013)

10. UNEP Finance Initiative, “Membership Information” (str. 2) www.unepf i .org/ f i l eadmin/ forms/MembershipInformationPack.pdf (stranici pristupljeno juna 2013)

11. United Nations Global Compact & Accenture CEO Study, “Towards a New Era of Sustainability in the Banking Industry”, (2011, str. 6) www.accenture.com/SiteCollectionDocuments/PDF/Accenture_UNGC_Industry.pdf (stranici pristupljeno maja 2013)