Business Strategy and the Environment,
Journal Year:
2022,
Volume and Issue:
32(6), P. 3027 - 3052
Published: Dec. 23, 2022
Abstract
Contemporary
forms
of
“marketized”
sustainable
finance
rely
on
the
production,
dissemination,
and
consumption
financialized
ESG
risk
information.
In
this
paper,
we
scrutinize
“risk
transparency
premise”
in
context
TCFD's
climate
reporting
framework.
Adopting
lens
institutional
theory
a
mixed
methods
approach,
pursue
two
interrelated
aims.
First,
examine
to
which
extent
disclosures
TCFD
“supporters”
from
European
financial
sector
adhere
information
requirements
spelled
out
Second,
seek
uncover
organization
level
impediments
that
underlie
substantive
implementation
framework
and,
turn,
production
dissemination
required
Based
our
findings,
argue
TCFD/climate
is
prone
become
‘ceremonial’
practice
that,
at
least
as
now,
‘institutional
myth’
might
rather
serve
safeguard
ideals
market
opposed
facilitate
transformative
change
towards
more
environmentally
economy.
Our
findings
complement
research
has
problematized
contemporary
marketized
well
literature
specifically.
Journal of Cleaner Production,
Journal Year:
2024,
Volume and Issue:
456, P. 142213 - 142213
Published: April 25, 2024
Understanding
the
determinants
of
firms'
ESG
performance
is
not
only
a
key
goal
strategic
management
field,
but
it
also
fundamental
for
addressing
world's
most
pressing
environmental
and
social
challenges
guarantee
survival
as
well.
To
date,
no
comprehensive
overview
has
been
carried
out
that
have
greatest
impact
on
criteria.
In
this
work,
internal
external
are
identified
analysed,
potential
causes
discrepancies
in
research
findings
explored.
This
Systematic
Literature
Review
was
developed
accordance
with
PRISMA
guidelines,
whose
process
led
to
content
analysis
results.
The
current
study
proves
literature
direct
consequence
lack
consideration
by
scholars
different
usage
data
providers
well
variance
among
countries.
Not
does
represent
first
pioneering
framework
topic,
could
serve
guidebook
firms
wishing
improve
their
performance.
Business Strategy and the Environment,
Journal Year:
2024,
Volume and Issue:
unknown
Published: Aug. 11, 2024
Abstract
This
study
adopts
an
innovative,
holistic
research
approach
based
on
fuzzy
set
qualitative
comparative
analysis
(fs‐QCA)
to
deeply
delve
into
national
cultural
dimensions'
role
in
affecting
banks'
sustainability
disclosure
practices
the
Eastern
European
(EE)
region.
Accordingly,
this
aims
identify
whether
one
or
more
configurations
of
dimensions
derived
from
Hofstede's
culture
framework
are
conducive
higher
levels
disclosure,
using
a
sample
including
five
largest
banks
each
country
‘Bucharest
Nine’
(B9)
area
over
2018–2022
period.
Results
evidence
that
patterns
not
homogeneous
among
operating
B9
countries.
After
introduction
Directive
95/2014/EU,
some
countries
maintained
relatively
constant
while
others
experienced
steady
growth
rates.
No
dimension
alone
would
likely
determine
banks,
confirming
normative
pressures
influencing
EE
result
combination
facets.
In
particular,
fs‐QCA
highlights
bundle
mould
stakeholders'
expectations
investigated
countries,
exerting
enhance
their
transparency
issues.
The
presence
power
distance
recurs
most
as
factor
enabling
levels.
On
other
hand,
cases,
uncertainty
avoidance
and
long‐term
orientation
is
transparency.
Journal of Sustainable Finance & Investment,
Journal Year:
2022,
Volume and Issue:
14(4), P. 1018 - 1036
Published: Sept. 29, 2022
This
paper
investigates
how
investment
funds
behave
in
line
with
European
Union
(EU)'s
Sustainable
Finance
Disclosure
Regulation
(SFDR).
The
SFDR
requires
to
take
a
clear
position
respect
sustainability
objectives,
aiming
at
addressing
the
threats
of
greenwashing.
However,
we
still
do
not
know
whether
are
managed
accordingly.
We
frame
our
study
within
organizational
category
theory,
using
Morningstar
Direct
data
analyze
declaring
objectives
–
Article
9–
and
control
group
no
6.
assess
managers
financially
incentivized
achieve
either
or
financial
objectives.
analysis
evidences
unexpected
results:
that
self-select
into
opposite
categories
have
incentives
similarly
from
both
perspectives.
Our
results
show
hardly
distinguish
attributes
meanings
across
categories,
reflecting
fuzziness.
Corporate Social Responsibility and Environmental Management,
Journal Year:
2022,
Volume and Issue:
29(4), P. 809 - 819
Published: Jan. 24, 2022
Abstract
Sustainability
is
becoming
the
main
character
of
financial
industry
in
Europe,
especially
after
Sustainable
Finance
Disclosure
Regulation
(SFDR)
2019/2088,
which
came
into
force
on
March
10th,
2021.
However,
despite
top‐down
indications
for
disclosing
and
reporting
sustainability
practices
provided
by
this
new
policy,
actors
still
lack
a
comprehensive
framework
how
to
track
measure
their
social
environmental
contributions
within
perimeter
novel
institutional
context.
This
paper
discusses
implications
brought
SDFR
builds
conceptual
link
with
impact
measurement
practices.
In
particular,
article
provides
that
identifies
strategic
approaches
tools
building
more
sustainable
finance,
finance
focused
purest
dimension
blended
value
attentive
development.
Advances in finance, accounting, and economics book series,
Journal Year:
2025,
Volume and Issue:
unknown, P. 33 - 74
Published: Jan. 8, 2025
Digital
transformation
is
profoundly
reshaping
the
financial
sector
and
enhancing
sustainability
through
innovations
such
as
blockchain,
AI,
ML,
IoT.
This
chapter
explores
how
these
technologies
converge
to
foster
a
more
resilient
ecosystem.
Financial
traditionally
involves
maintaining
health
effective
governance
resource
allocation.
In
context
of
today's
rapidly
evolving
technological
landscape,
urgency
has
increased,
with
strategic
foresight
becoming
crucial
for
stability
amid
digital
transformation.
The
examines
impact
technologies,
highlighting
blockchain's
role
in
ensuring
transaction
security,
AI
ML's
advancements
decision-making,
IoT's
contributions
real-time
data
analysis.
These
enhance
inclusiveness
landscape
but
also
introduce
challenges
privacy
concerns.
Case
studies
Goldman
Sachs'
Marcus
Kenya's
M-Pesa
illustrate
promote
sustainability.
