Sustainability reporting and assurance: state of practice / Stewart Jones -- The valuation relevance of environmental performance: evidence from the academic literature / Peter M. Clarkson -- Performance of socially responsible investment funds / Petko S. Kalev and Damien Wallace -- An...

Introduction -- The Evolution of Corporate Social Responsibility Concepts -- The Rise of Social Impact Investing -- Evaluating Alternative Types of Social Impact Investments -- International Approaches to Growing and Regulating the Social Impact Investment Market -- Towards a Viable SII Market...

Summarizes previous research on the investment opportunity set (IOS) using price‐based and investment‐based proxies and variance measures; and develops hypotheses on the relationship between IOS, debt/equity ratios and dividend policies. Tests them on 1990‐1998 data from listed Australian...