Purpose: This chapter proposes a number of measures for financial inclusion and financial exclusion. Method: The author use ratio analysis and statistics to develop several indices of financial inclusion. Findings: This chapter finds that there are several indices of financial inclusion that can...

Purpose: This chapter analyzes several indicators of financial inclusion in Nigeria. Method: This chapter uses trend analyses to examine the indicators of financial inclusion in Nigeria. Findings: The findings reveal that people with a secondary education and unemployed people had higher levels...

Purpose: Ethical investing is considered to be the pinnacle of embedding environmental considerations in investing. Environmental considerations form a major part of corporate social responsibility (CSR), and CSR is considered to have a positive effect on investment returns. The purpose of this...

Purpose: This chapter discusses some policy options that central banks may find useful in dealing with climate change risk in the financial sector. Methodology: This chapter uses discursive analysis to suggest policy options which central banks can use to deal with the risk of climate change in...

Purpose: This chapter discusses the need for climate change risk mitigation and why it is not the responsibility of Central Banks to mitigate climate change risk. Methodology: This chapter uses critical discourse analysis to explain why central banks should not have the responsibility for...

Purpose: This chapter discusses how pandemics affect the nature of financial reporting especially for financial and non-financial institutions that were deeply affected by the 2020 coronavirus (COVID-19) outbreak. Method: This chapter presents a reflective discussion of the accounting practices...

Purpose: This chapter presents criticisms of financial inclusion. Methodology: This chapter uses critical discourse analysis to critique the modern financial inclusion agenda. Findings: The findings reveal that (i) financial inclusion is an invitation to live by finance and leads to the...