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This report provides a comprehensive overview of the international landscape of environmental labelling and information schemes (ELIS), defined as policies and initiatives that aim to provide information about one or more aspects of the environmental performance of a product or service to...
Persistent link: https://www.econbiz.de/10010257949
Persistent link: https://www.econbiz.de/10011504672
This study addresses the issue of sustainability reporting by corporations, and the framework(s) and guidelines used in the preparation of those annual reports. It takes as its starting point the UN Sustainable Development Goal 12: "Ensure sustainable consumption and production patterns", with...
Persistent link: https://www.econbiz.de/10011867187
This report provides a brief review of how national government policies and guidelines apply to or regulate the use of environmental labelling and information schemes (ELIS) in selected OECD countries. The report reviews definitions relevant to environmental claims and identifies four types of...
Persistent link: https://www.econbiz.de/10011588345
This report explores potential effects of the recent rapid growth in Environmental Labelling Information Schemes (ELIS) around the world, with a focus on the implications of ELIS multiplication for environmental effectiveness and international trade. As empirical work on the environmental...
Persistent link: https://www.econbiz.de/10011588346
We offer an applied approach to the double materiality assessment of environmental, social and governance (ESG) matters, which could serve as practical guidance to the 60K companies required by EU regulation (CSRD) to carry out this assessment. Focussing on the financial materiality of climate...
Persistent link: https://www.econbiz.de/10015130550
This study examines whether the level of environmental disclosure in banks' financial reports matches less brown lending portfolios. Using granular credit register data and detailed information on firm-level greenhouse gas emission intensities, we find a negative relationship between...
Persistent link: https://www.econbiz.de/10014482925
The economic and political developments of the past years show an increasing importance of a possible risk-reducing of the company due to good ESG performance. Our work contributes by examining the impact of relatively better ESG performance of companies on their implied and historical share...
Persistent link: https://www.econbiz.de/10013040903
The interaction between the sea and the economy gives this environment enormous strategic importance. The forms of economic exploitation are diverse and include sectors such as energy, fishing, tourism, transportation, biotechnology, and shipbuilding. For Brazil, country with an extensive...
Persistent link: https://www.econbiz.de/10013041050
We document the existence of a premium in the green bond market based on the greenness of green bonds. Using BERT, a natural language processing method for textual analysis, we develop a novel measure for bonds’ greenness and document that a 10 percent increase in the bond’s greenness...
Persistent link: https://www.econbiz.de/10013492507