The purpose of this study is to present a sustainable (or green) loan loss provisioning system that align bank loan loss provisioning with the sustainable development goals. The findings of the study are that the proposed sustainable (or green) loan loss provisioning system will align bank loan...

This paper analyses the association between financial inclusion and environmental sustainability. The study uses Pearson correlation analysis to analyse the association between financial inclusion and environmental sustainability. The level of financial inclusion was measured using two...

This paper formulates new theories of sustainable finance. The need for new theories of sustainable finance arises from the need to establish a set of propositions that can help us understand the behaviour and actions of economic agents towards sustainable finance. Six theories of sustainable...

This paper discusses sustainability accounting. Sustainability accounting is the contribution of accounting to sustainable development. Sustainability accounting has grown in importance in many countries. This paper highlights the motivation for sustainability accounting, the definition of...

This paper reviews the existing research on green finance. It identifies the important themes in the green finance literature, particularly, the strategies to increase green financing; efforts to make green investment profitable; promoting green financing using technology and policy, the role of...

This paper investigates the association between financial inclusion and sustainable development in a global context. The findings show that high levels of financial inclusion (in terms of higher commercial bank branches per 100,000 adults) is significantly associated with high levels of...

This paper examines the role of central bank digital currency (CBDC) in achieving the United Nations sustainable development goals (SDGs). It was argued that a central bank digital currency can unlock financing for each of the sustainable development goals, provide suitable access to capital and...

This paper examines the role of central bank digital currency (CBDC) for poverty reduction and sustainable development. In the paper, I argue that a CBDC can eliminate poverty by increasing financial inclusion which gives poor people access to affordable credit and other basic financial services...

This paper reviews the existing research on sustainability and sustainable development around the world. It begins by defining the sustainability and sustainable development concepts. Thereafter, the paper highlights the dimensions of sustainable development and sustainability based on the...

The purpose of this paper is to highlight some issues and proffer solutions that can make sustainable finance become sustainable. I present some solutions that can help to make sustainable finance become sustainable. One, there should be greater focus on how some aspect of finance can contribute...