Journal of Global Economy Business and Finance,
Journal Year:
2024,
Volume and Issue:
6(8), P. 49 - 51
Published: Aug. 29, 2024
Environmental,
social
and
governance
(ESG)
is
an
important
standard
for
the
green
transformation
of
enterprises
in
new
era
also
tool
guiding
investment.
This
article
delves
into
application
environmental,
social,
modern
corporate
finance
accounting.
First,
this
comprehensively
discusses
basic
concepts
components
ESG,
including
environmental
protection,
responsibility,
transparency.
elaborates
on
three
aspects
ESG
standards
financial
accounting
practices.
Finally,
suggestions
strengthening
integration
potential
future
research
areas
are
elaborated.
The
results
demonstrate
effectiveness
challenges
faced
by
finance,
providing
sustainable
development
strategies
enterprises.
Sustainable Development,
Journal Year:
2024,
Volume and Issue:
unknown
Published: Oct. 8, 2024
Abstract
This
study
investigates
the
impact
of
Environmental,
Social,
and
Corporate
Governance
(ESG)
dimensions
economic
growth
on
achievement
Sustainable
Development
Goals
(SDGs)
in
developing
countries.
The
research
utilizes
a
quantitative
approach,
analyzing
panel
data
from
12
nations
2010
to
2022.
Panel
ARDL
(Pooled
Mean
Group)
method
is
applied
assess
both
short‐term
long‐term
effects
disaggregated
ESG
components—environmental,
social,
governance
scores—on
SDG
attainment.
Robustness
confirmed
through
endogeneity
tests
conducted
using
Instrumental
Variable
(IV)
regression
analysis
with
Two‐Stage
Least
Squares
(2SLS)
method.
results
reveal
positive
relationship
between
attainment,
also
contributing
significantly
progress.
highlights
importance
integrating
principles
strategies
enhance
fulfillment
countries,
offering
valuable
insights
for
policymakers
business
leaders
advancing
sustainable
development
agendas.
Borsa Istanbul Review,
Journal Year:
2024,
Volume and Issue:
24(6), P. 1305 - 1315
Published: Aug. 5, 2024
Stakeholders
have
become
increasingly
interested
in
sustainable
practices,
leading
to
intense
investigation
the
literature
of
their
effects
on
companies'
returns.
However,
not
much
information
is
available
about
effect
environmental,
social,
and
governance
(ESG)
controversy
financial
performance.
Inappropriate
social
behavior
environmental
scandals
attract
attention
media
and,
consequently,
among
investors.
Therefore,
this
study
analyzes
impact
ESG
return
equity,
identifying
differences
between
companies
that
operate
different
clusters
such
as
environmentally
sensitive
industries
(ESI)
or
non–environmentally
emerging/developed
countries.
To
end,
we
investigate
625
publicly
owned
for
period
2011
2022,
using
a
four-dimensional
hierarchical
linear
regression
model,
comprising
time,
firms,
industries,
controversies
negatively
performance
operating
ESI
developed
Frontiers in Sustainability,
Journal Year:
2025,
Volume and Issue:
5
Published: Jan. 7, 2025
This
article
asks
how
politicization
changes
the
standardization
of
biodiversity
in
realm
corporate
sustainable
reporting
(CSR)
frameworks.
The
study
encompasses
three
areas:
First,
participatory
processes
standardization;
second,
substantive
prioritization
conservation
considerations
over
economic
aspects
within
standards;
and
third,
interplay
between
private
public
standard-setting
bodies.
It
argues
that
European
Union
(EU)
is
taking
on
a
more
assertive
role,
shaping
practices
standards
established
by
organizations.
Additionally,
process
evolving
from
technical
exercise
to
politicized
undertaking.
introduction
EU
Green
Deal
(EUG)
brought
new
regulations,
CSR
frameworks,
standards,
resulting
dynamic
politicizing
standardization.
As
result,
number
actors
with
opposing
interests
increasing,
thereby
intensifying
contestation
biodiversity.
Therefore,
political
rather
than
increasingly
drive
EU.
progressively
expanding
its
role
two
distinct
yet
complementary
ways.
Firstly,
it
implementing
objectives
through
targeted
reporting.
Secondly,
provides
an
arena
which
various
are
included.
To
elaborate
this
argument,
qualitative
analysis
context
conducted,
highlighting
dynamics
development
Accordingly,
frameworks
proposed
EU,
as
well
bodies
GRI,
ISO,
ISBB,
CDP.
Journal of Environmental Management,
Journal Year:
2025,
Volume and Issue:
374, P. 124144 - 124144
Published: Jan. 17, 2025
This
study
employs
a
novel
biodiversity
risk
measure,
developed
through
textual
analysis,
to
examine
how
affects
socially
responsible
investment
(SRI)
and
commodity
markets.
Biodiversity-related
financial
risks,
arising
from
ecosystem
degradation,
represent
an
emerging
underexplored
dimension
of
market
risk,
particularly
for
investors
seeking
sustainability-aligned
portfolios.
Our
analysis
reveals
that
both
SRI
equity
indices
consistently
exhibit
negative
time-varying
correlations
with
as
low
-0.62
the
FTSE4Good
US
100
-0.53
Global
100.
Similarly,
commodities
like
silver,
gold,
crude
oil,
wheat
also
show
risk.
These
findings
indicate
neither
asset
class
serves
reliable
hedge
against
biodiversity-related
shocks.
Furthermore,
has
significant
long-term
spillover
effect
on
returns.
As
increases,
it
strengthens
connectedness
between
these
markets,
thereby
amplifying
transmission
across
them.
highlight
need
new
management
strategies
regulatory
frameworks
account
opening
research
pathways
in
finance
environmental
sustainability.
