Vastutustundliku investeerimise tasuvusanalüüsi mudeli tarkvaratoote loomine (tööstusettevõtte näitel IoT rakendustesse investeerimisel)

Abstract

In 2015, the United Nations (UN) established the Sustainable Development Goals (The 17 Goals) to achieve global sustainability by 2030 (UN, 2024). The European Green Deal aims to achieve climate neutrality in the Union by 2050. The new economic growth strategy aims to transform the Union into a fair and prosperous society with a modern, resource-efficient, and competitive economy (EUR-Lex, 2023). To strive towards these set goals, every company, regardless of its industry, must make its operations more environmentally friendly and socially responsible. Therefore, a sustainable mindset needs to be implemented in the decision-making process of investments as well. The master's thesis aims to create a framework for cost-benefit analysis of responsible investment decisions and, based on that, to develop a web-based application prototype (MVP- Minimum Viable Product) to illustrate the usability of such a model in investment profitability analysis. In creating the cost-benefit analysis framework, three specialized concepts are integrated with corporate financial data: the SCOR model, LEAN management, and ESG policy. Although the framework of the cost-benefit analysis model created is intended for use by companies in various sectors, the practical part of this master's thesis involves the development of a prototype of a cost-benefit analysis model for responsible investment based on an industrial company example investing in IoT applications. In addition to creating the framework and designing the first viable product of the cost-benefit analysis model, the author also presents further development possibilities for the creation of the final software product of the model.