Business Strategy and the Environment,
Год журнала:
2022,
Номер
32(6), С. 3027 - 3052
Опубликована: Дек. 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.
Managing Global Transitions,
Год журнала:
2023,
Номер
21(1)
Опубликована: Март 24, 2023
This
paper
attempts
to
formulate
new
theories
of
sustainable
finance,
meeting
a
need
establish
set
propositions
that
can
help
us
understand
the
behaviour
and
actions
economic
agents
towards
finance.
The
used
literature
survey
theoretical
relationship
between
finance
agents.
proposed
six
namely,
priority
theory
resource
peer
emulation
life
span
positive
signalling
system
disruption
These
offer
believable
explanations
for
Academics,
policy
makers,
economists,
researchers
students
will
find
these
very
useful
in
their
work
International Journal of Logistics Research and Applications,
Год журнала:
2024,
Номер
unknown, С. 1 - 25
Опубликована: Янв. 21, 2024
Sustainable
supply
chain
finance
(SSCF)
faces
challenges
due
to
disruptions,
often
resulting
in
delays
and
cost
overruns.
The
existing
literature
lacks
a
theoretical
framework
delineate
the
interrelationship
between
internal
external
SSCF
enablers.
This
gap
leaves
firms
exposed
financial
risks
impedes
their
long-term
sustainability.
study
addresses
by
integrating
competencies
pressures
as
enablers
during
disruptions.
Employing
institutional
dynamic
capability
theories,
it
identifies
analyses
45
through
fuzzy
Delphi
method
decision-making
trial
evaluation
laboratory.
findings
emphasise
driving
roles
of
collaboration
value
innovation,
stability,
operational
capacity
enabling
SSCF.
These
aspects
foster
response
particularly
enhancing
environmental,
social,
governance
efforts.
In
practice,
demand
forecasting,
decision
synchronisation,
stakeholder
relationships,
working
capital,
information
sharing
offer
perspectives
on
under
disruptive
conditions.
Sustainability,
Год журнала:
2022,
Номер
14(7), С. 4279 - 4279
Опубликована: Апрель 4, 2022
Large
companies
in
the
European
Union
are
required
to
publish
information
related
environmental,
social
and
governance
(ESG)
matters.
The
aim
of
our
study
is
determine
quality
ESG
reporting
EU
public
(measured
by
ESG-index)
its
effect
on
their
market
capitalisation.
Therefore,
results
research
will
be
both
scientific
applicative,
they
useful
for
investors
when
making
investment
decisions
stock
exchange.
includes
over
15,000
listed
27
exchanges
(in
“old”
“new”
member
states,
EU-14
EU-13,
respectively),
covering
period
2002
2019.
data
were
obtained
from
Refinitiv
database.
We
drew
three
conclusions
after
research.
Firstly,
only
50%
old
states
merely
5%
new
had
reported
ESG-indexes
any
year
period.
Secondly,
we
found
a
positive
relationship
between
company’s
capitalisation
reports.
Thirdly,
values
positively
but
not
strongly
affected
ESG-indexes.
Non-technical
summary
We
summarize
what
we
assess
as
the
past
year's
most
important
findings
within
climate
change
research:
limits
to
adaptation,
vulnerability
hotspots,
new
threats
coming
from
climate–health
nexus,
(im)mobility
and
security,
sustainable
practices
for
land
use
finance,
losses
damages,
inclusive
societal
decisions
ways
overcome
structural
barriers
accelerate
mitigation
limit
global
warming
below
2°C.
Technical
synthesize
10
topics
research
where
there
have
been
significant
advances
or
emerging
scientific
consensus
since
January
2021.
The
selection
of
these
insights
was
based
on
input
an
international
open
call
with
broad
disciplinary
scope.
Findings
concern:
(1)
aspects
soft
hard
adaptation;
(2)
emergence
regional
hotspots
impacts
human
vulnerability;
(3)
horizon
–
some
involving
plants
animals;
(4)
need
anticipatory
action;
(5)
security
climate;
(6)
management
a
prerequisite
land-based
solutions;
(7)
finance
in
private
sector
political
guidance;
(8)
urgent
planetary
imperative
addressing
damages;
(9)
choices
climate-resilient
development
(10)
how
Social
media
Science
has
evidence
them
avoid
adaptation
across
multiple
fields.
Accounting Forum,
Год журнала:
2024,
Номер
48(3), С. 427 - 454
Опубликована: Июнь 28, 2024
The
EU
Taxonomy
Regulation
relies
on
sustainability
reporting
to
channel
financial
resources
sustainable
activities.
Financial
institutions
are
key
actors
in
the
setting
because
they
operate
as
intermediaries
and
have
a
dual
role
both
users
preparers
of
information.
This
paper
investigates
perceived
uncertainty
that
characterizes
regulatory
environment
particular
type
institution,
banks,
identify
elements
generate
perception.
Drawing
literature
uncertainty,
this
conducts
case
study
Spanish
banking
industry
informed
by
interviews
complemented
other
data
sources.
analysis
unveils
two
significant
driving
uncertainty:
Taxonomy's
lack
clarity
regarding
operationalization
its
measures
rules
timeline
oversight
implementation.
also
documents
induces
non-regulatory
due
unpredictable
impact
banks'
reputation
market
competition,
well
changes
it
provokes
internal
structures
processes
address
requirements.
As
perception
represents
an
impediment
compliance,
understanding
giving
rise
can
help
mitigate
such
facilitate
fulfillment
demands.
investigation
offers
implications
for
policy
practice
production
information
banks
must
disclose
according
Taxonomy,
particularly
green
asset
ratio.
