Limiting environmental reporting flexibility: investor judgment based on the EU taxonomy

Review of Quantitative Finance and Accounting, Journal Year: 2024, Volume and Issue: 63(4), P. 1511 - 1548

Published: May 28, 2024

Abstract This experimental research investigates the effect of different types environmental information on investor judgment. By examining three cases varying level disclosure, we evaluate investment judgments professional (Study 1) and private German investors 2). Primarily, investigate whether traditional, commonly disclosed affects judgments. Furthermore, explore effects linking non-financial reporting elements to quantitative financial measures through EU taxonomy by adding indicators. Specifically, operationalized case where companies fall into a category poor performance classification. We find that only traditional disclosure in combination with standardized taxonomy-aligned (below average), influences However, exhibit significantly negative response, while show positive reaction when constraining flexibility inclusion performance. Consequently, conclude connection between enhances transparency for investors. Private investors, other hand, reward additional irrespective its content. implies generally conveys signals but uncertainty judgment can be assumed.

Language: Английский

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Innovations and barriers in sustainable and green finance for advancing sustainable development goals

Frontiers in Environmental Science, Journal Year: 2025, Volume and Issue: 12

Published: Jan. 3, 2025

This study employs a mixed-methods approach to investigate the role of sustainable and green finance in advancing UN development goals (SDGs). We use quantitative bibliometric methods with machine learning-based BERTopic modeling case analysis reveal trends. presents cocitation SDGs visualize interconnectedness between goals, highlighting central SDG 13 (climate action) key linkages related economic growth (SDG 8), industry infrastructure 9), clean energy 7), environmental sustainability (SDGs 6, 15). The findings indicate that innovations such as fintech, social impact bonds, risk models are crucial for facilitating renewable investment mitigating impacts. identified barriers include high transaction costs insufficient institutional frameworks developing countries, hindering broader adoption tools. Case studies from South Africa, Brazil, other nations have examined implementation bonds loans. They highlight significant efforts by stakeholders these financial instruments support SDGs, particularly 7, 13, 17 (partnerships). However, challenges nascent regulatory environments, market barriers, capacity constraints persist, inhibiting mainstream integration. Key research avenues quantifying needs, tailoring instruments, derisking mechanisms foster cross-sector coordination international partnerships. underscores necessity innovative inclusive mobilize capital flows aligned priorities Global South. Future directions advanced data analytics, adaptation local contexts, technological integration, exploration dimensions finance. provides actionable insights policymakers, institutions, researchers, emphasizing driving global sustainability.

Language: Английский

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Socio-Cultural Factors and Components of the Digital Economy in Ethnic Minority Regions

Sustainability, Journal Year: 2024, Volume and Issue: 16(9), P. 3825 - 3825

Published: May 2, 2024

We define the digital economy as all economic activities conducted through use of information technologies, including to create new markets, expand old ones, and produce goods services. The has become a major driver sustainable development transition towards greener economy. However, studies show an unequal level progress among cities, regions, countries. Consequently, this paper explores associations between socio-cultural factors (such attitudes marriage/raising family) components expenses/investment in ICT proportion personal computers Internet households). This study specifically examines twenty-two ethnic minority regions Russia with data covering five-year period. Using Pearson correlation coefficient, results that large urban population high divorce rates were positively associated economy, whereas rural population, higher birth rates, natural growth negatively correlated

Language: Английский

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Investing Responsibly: What Drives Preferences for Sustainability and Do Investors Receive Appropriate Investments?

SSRN Electronic Journal, Journal Year: 2024, Volume and Issue: unknown

Published: Jan. 1, 2024

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Language: Английский

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The Role of Platforms in Fostering Sustainable Finance: A Comprehensive Approach

Platforms, Journal Year: 2024, Volume and Issue: 2(3), P. 138 - 149

Published: Sept. 8, 2024

As the global financial ecosystem undergoes a paradigm shift toward sustainability, platforms emerge as instrumental intermediaries, connecting diverse stakeholders, facilitating information flow, and catalyzing impactful investments. This paper analyses evolving landscape of sustainable finance investigates role in fostering its growth. Sustainable platform-based enablers were determined using systematic literature review bibliometric techniques on sample papers retrieved from SCOPUS database, included crowdfunding platforms, impact investment peer-to-peer (P2P) lending blockchain-based financing ESG data platforms. The analysis showed that solutions act accelerators mobilization, by enhancing transparency processes, improving dissemination accessibility funds needed. Thus, help broader set stakeholders direct potential to accelerate transition more inclusive system.

Language: Английский

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How do socio-demographic factors affect green finance growth?

Stanovnistvo, Journal Year: 2024, Volume and Issue: 62(2), P. 211 - 230

Published: Nov. 25, 2024

Hitherto, green finance provides lower returns as compared to their “plain” counterparts, and such, might be less attractive financial markets. This study aims analyse the impact of sociodemographic factors on growth at national level. We employ a panel-pooled mean group-autoregressive distributive lag (PMG-ARDL) model assess long-term influence selected indicators government budget allocations for R&D (GBARD) with environmental objectives proxy spanning 21 European countries from 2000 2021. Specifically, we investigate unemployment rate, population density, gender ratio, ratio education expenditure GDP, proportion aged 15-64, Gini coefficient GBARD objectives. The core results demonstrate that all examined exert positive statistically significant allocation budgets objectives, highlighting critical role contexts in shaping investment strategies.

Language: Английский

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Bibliometric Study on ESG, SDG Goals, Green Finance, and Startups Using VOS Viewer and Gephi

Advances in human resources management and organizational development book series, Journal Year: 2024, Volume and Issue: unknown, P. 401 - 432

Published: Nov. 29, 2024

This study uses bibliometric analysis to examine scholarly work in ESG, sustainable development goals, startups, and finance. chapter examines the most important referred papers supporting sustainability, SDGs, Startups gain insight into current research trends. The authors sourced publications from Scopus database for their literature evaluation. used tools such as Gephi VOSviewer conduct analyses. Author keywords: Bibliometrics; Sustainability; Sustainable development; Co-occurrence analysis,

Language: Английский

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Green Finance and Digital Strategies

Advances in finance, accounting, and economics book series, Journal Year: 2024, Volume and Issue: unknown, P. 281 - 304

Published: Nov. 29, 2024

This research explores the pivotal role of green finance and digital marketing strategies in fostering adoption circular technologies globally. With increasing environmental concerns need for sustainable solutions, businesses are leveraging innovative financial tools such as bonds, carbon credits, fintech, alongside data-driven campaigns, to promote resource efficiency waste reduction. The convergence platforms is reshaping industries by enabling companies integrate economy principles into their operations, sustainability profitability. study provides an in-depth analysis mechanisms driving this transition highlights challenges equitable implementation potential long-term economic benefits.

Language: Английский

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