Search Results - subject:"sustainability KPIs"

Are sustainability-linked loans designed to effectively incentivize corporate sustainability? A framework for review

Auzepy, Alix; Bannier, Christina E.; Martin, Fabio - 2023

The issuance of sustainability-linked loans (SLLs) has grown exponentially in recent years. Using a scoring methodology, we examine the underlying key performance indicators of a large sample of SLLs and analyze whether their design creates effective incentives for improving corporate...

Persistent link: https://www.econbiz.de/10013557349

Are sustainability‐linked loans designed to effectively incentivize corporate sustainability? A framework for review

Auzepy, Alix; Bannier, Christina E.; Martin, Fabio - In: Financial Management 52 (2023) 4, pp. 643-675

This paper analyzes sustainability‐linked loans (SLLs), a new category of debt instrument that incorporates environmental, social, and governance (ESG) considerations. Using a large sample of loans issued between 2017 and 2022, we assess the design of SLLs by evaluating their key performance...

Persistent link: https://www.econbiz.de/10014504491

Are sustainability-linked loans designed to effectively incentivize corporate sustainability? : a framework for review

Auzepy, Alix; Bannier, Christina E.; Martin, Fabio - In: Financial management : FM 52 (2023) 4, pp. 643-675

Persistent link: https://www.econbiz.de/10014443345

Are sustainability-linked loans designed to effectively incentivize corporate sustainability? : a framework for review

Auzepy, Alix; Bannier, Christina E.; Martin, Fabio - 2023

Persistent link: https://www.econbiz.de/10013554919

Performance measurement in urban development : unfolding a case of sustainability KPIs reporting

Alsaid, Loai; Ambilichu, Charles - In: Journal of accounting in emerging economies : JAEE 14 (2024) 1, pp. 48-74

Persistent link: https://www.econbiz.de/10014521353

Sustainability key performance indicators and the global reporting initiative: usage and challenges in a developing country context

Dissanayake, Dinithi - In: Meditari Accountancy Research 29 (2020) 3, pp. 543-567

sustainability KPIs in a developing country context, Sri Lanka. Design/methodology/approach Content analysis and semi … in adopting sustainability KPIs and reporting on sustainability. Findings The findings indicate that the GRI framework is … literature on sustainability reporting in developing countries and specifically on sustainability KPIs. Second, this paper adds …

Persistent link: https://www.econbiz.de/10014937208