Die Nationale Akademie der Wissenschaften Leopoldina und der Rat für Nachhaltige Entwicklung (RNE) legen ein gemeinsames Positionspapier vor, in dem Wege zur Klimaneutralität bis 2050 vorgestellt werden. Leopoldina und RNE zeigen darin Handlungsoptionen für die erforderlichen Veränderungen...

The search for a relation between environmental, social, and governance (ESG) criteria and corporate financial performance (CFP) can be traced back to the beginning of the 1970s. Scholars and investors have published more than 2,000 empirical studies and several review studies on this relation...

Environmental, social and governance factors are becoming increasingly significant for comprehensive firm valuation. These factors are however of a qualitative nature and therefore difficult to express in numerical figures. Consequently, disclosure and the relevancy thereof to investors are...

In order to implement and scale their ideas to solve social problems, social entrepreneurs need financial as well as non-financial support from external investors. At the same time, there is no common reporting standard instructing social entrepreneurs how to measure and report their...