Sustainability has been defined by the Brundtland Commission (Brundtland, 1987) as "meeting the needs of the present … sustainability (WBCSD - World Business Council for Sustainable Development), the latter are severely and continuously criticized for … actions that contradict their glossy sustainability reports (Holliday, 2010). However, it is often the case that such …

We investigate the relationship between corporate and country sustainability on the cost of bank loans. We look into … operating in all major industries. Our principal findings reveal that country sustainability related to both social and … of one unit in country sustainability scores is associated with an average decrease in the costs of debt by 64 basis …

As part of the SEC's revision of Regulation S-K, many investors proposed the mandatory disclosure of sustainability … regarding which sustainability disclosures are financially material. To inform this issue, we examine materiality standards … developed by the Sustainability Accounting Standards Board (SASB). We find firms voluntarily disclosing more SASB …

Private investors are an increasingly important voice in sustainability challenges. We examine investors' attitudes and …

rather overlooked stakeholder group in the sustainability debates can pose a significant stumbling block in this transition … implications for corporate governance and finance, especially for directors' duties & executive remuneration, sustainability …

und zugehörigen Indikatoren wurden basierend auf den Sustainability Development Goals, der Deutschen … kommt in einem zukünftigen Monitoring eine wesentliche Bedeutung zu, da es sich bei Nachhaltigkeit um ein normatives Konzept … information on the status of the bioeconomy, a monitoring concept that assesses the bio-based resources and sustainability effects …