Abstract
Over the last 30 years, it is possible to observe how traditional economic structures are giving way to a consumer-oriented economy, where opportunities are organised around basic human needs and desires. In contrast to the traditional industrial value chain, where the consumer is the last link in the B2B relationship, in the new market mechanisms the consumer is at the centre. The development of human needs also opens up enormous opportunities for stakeholders to come forward with proposals to fulfil them, thus becoming another element contributing to the sustainable development of the economy and society. In recent years, the focus on sustainable development has shifted towards the business community and the implementation of ESG principles by companies in their operations. By understanding this trend, financial services organisations can begin to measure and disclose their efforts to support all stakeholders, providing a solid foundation on which to build a broader perspective. They focus on answering two questions: what are the key challenges that ESG needs to address, and what tools does the financial services industry have to fulfil these challenges.
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