Sektorová analýza zelených financí

This bachelor’s thesis deals with green finance as a tool for supporting sustainable development and the ecological transformation of the economy. The main aim of the thesis is to conduct a sectoral analysis of green finance and assess the efficiency of its implementation in the financial, non-financial, and public sectors. The theoretical part defines the concept of green finance, its historical development, macroeconomic and microeconomic significance, and the European regulatory framework, including the European Green Deal and the EU ETS system. The practical part is based on a comparative analysis of selected entities using a modified Green Efficiency Ratio (GER) indicator, which combines environmental, economic, and institutional factors. The analysis is applied to IKEA and AGROFERT, banking institutions Česká spořitelna and Triodos Bank, and the countries Czech Republic, Germany, and Poland. The results demonstrate differences in the approach of individual entities to sustainability, environmental investments, and the implementation of green finance. The thesis also highlights the importance of transparency, the regulatory environment, and the efficient allocation of financial resources for achieving climate neutrality and long-term sustainable development.