Practitioners and academics have been using different terms to describe investments in the sustainability context. The latest inflationary term is impact investments—investments that focus on real-world changes in terms of solving social challenges and/or mitigating ecological degradation. At...

Financial technology (fintech) for good can help to achieve sustainable development through environmental, social and governance investing, and through financial inclusion initiatives to address the needs of underbanked and unbanked individuals. Although the COVID-19 pandemic has necessitated...

Regulators and stakeholders demand reliable, valid and comparable information about a company's operations - and increasingly, not only its financial performance, but its non-financial impacts on society and the natural environment. Accordingly, regulators and reporting entities have developed...

Microfinance services have emerged as an effective tool for financing micro-entrepreneurs to alleviate poverty. Since the 1970s, development theorists have considered non-governmental microfinance institutions (MFIs) as the leading practitioners of sustainable development through financing...

Purpose: We investigate the integration of the United Nation's Sustainable Development Goals (SDGs) into the Global Reporting Initiative (GRI)– based reporting thus exploring the factors that influence the adoption of the SDGs by organizations. Design/methodology/approach: We analyzed the GRI...