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Making sustainable finance sustainable
Ozili, Peterson K. - In: Financial internet quarterly 17 (2021) 3, pp. 64-70
sustainable. One, there should be greater focus on how some aspects of finance can contribute to sustainability. Two, light …-up approach to grow the sustainable finance sector. Four, voluntary ESG disclosures and related sustainability reporting should be …
Persistent link: https://www.econbiz.de/10012803285
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Pathways to materiality : how sustainability issues become financially material to corporations and their investors
Rogers, Jean; Serafeim, George - 2019
Management and disclosure of environmental, social and governance (ESG) issues have received substantial interest over the last decade. In this paper, we outline a framework of how ESG issues become financially material, affecting corporate profitability and valuation. We argue that...
Persistent link: https://www.econbiz.de/10012174631
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Corporate social responsibility : the link between sustainability disclosure and sustainability performance
Herbohn, Kathleen; Walker, Julie; Loo, Huay Yien Monica - In: Abacus : a journal of accounting, finance and business … 50 (2014) 4, pp. 422- 459
Persistent link: https://www.econbiz.de/10010471825
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Sustainability gains through enhanced reporting requirements
Kordecki, Gregory S.; Grant, Dustin M. - In: International journal of business 28 (2023) 3, pp. 1-26
Persistent link: https://www.econbiz.de/10014340606
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Textual characteristics of corporate sustainability disclosure and corporate sustainability performance : evidence from Australia
Li, Zhongtian; Jia, Jing; Chapple, Larelle J. - In: Meditari accountancy research 31 (2023) 3, pp. 786-816
Persistent link: https://www.econbiz.de/10014362592
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A reference model of sustainability disclosure based on four sustainability stock indexes
Ching, Hong Yuh; Toste, Thiago; Tardelli, Renan - In: Journal of management research 8 (2016) 4, pp. 44-67
Persistent link: https://www.econbiz.de/10011609036
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Do global financial markets capitalise sustainability? : evidence of a quick reversal
Moliterni, Fabio - 2018
This study investigates the growing importance of sustainability in financial markets by estimating the extent of … capitalisation of companies' commitment to sustainability on their market value. The spreading concern for social and environmental … issues, and especially for the material risks of climate change, induces policymakers to prioritise sustainability issues …
Persistent link: https://www.econbiz.de/10011862953
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Female directors and impression management in sustainability reporting
García-Sánchez, Isabel-María; Suárez-Fernández, Oscar - In: International business review : the official journal of … 28 (2019) 2, pp. 359-374
Persistent link: https://www.econbiz.de/10011997584
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Are the quantity and quality of sustainability disclosures associated with the innate and discretionary earnings quality?
Rezaee, Zabihollah; Tuo, Ling - In: Journal of business ethics : JOBE 155 (2019) 3, pp. 763-786
Persistent link: https://www.econbiz.de/10011998772
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The business case for sustainability reporting : evidence from stock market reactions
Du, Shuili; Yu, Kun; Bhattacharya, C. B.; Sen, Sankar - In: Journal of public policy & marketing : JPP & M ; an … 36 (2017) 2, pp. 313-330
Persistent link: https://www.econbiz.de/10011770958