Corporate sustainability reporting is now a strategically important space that impacts corporate valuations, supply chains, and business models. However, a lack of convergence of regulatory frameworks in Europe and Asia is hampering transparency, reporting quality, comparability, and investment...

The rise of sustainable finance, ESG investment, and sustainability reporting, has gradually led to a growing disconnect among many financial-sector and corporate stakeholders, which can be observed between their positive sustainability performance claims and the organizational resources and...

An extensive body of literature exists on the obstacles that have to be overcome in green power retailing. In this article, target group-specific marketing is evaluated as a strategy to increase the share of residential customers of green power. A sample of students in the city of Freiburg,...

In this paper, the 2° Investing Initiative proposes to create a framework that connects the dots between climate goals, portfolio allocation and financial regulation. • The main objective of the 2° Investing Initiative is to build a set of new approaches, integrating climate change issues...

Climate-related financial risks (CRFR) are now recognised by central banks and supervisors as material to their financial stability mandates. But while CRFR are considered to have some unique characteristics, the emerging policy agenda for dealing with them has largely focused on conventional...

The landmark Paris Agreement adopted in 2015 established a clear objective for the fight against climate change: limiting global warming to well below +2°C (2°C) above preindustrial levels. Furthermore, the agreement also specifies the need to make finance flows consistent with this goal. This...

This paper is an introduction to climate change risk for the financial sector (banks and investors). We propose to cover how it emerged, what it means for financial institutions, what are the specific types of approaches to address it as well as current related developments in the industry, how...

French abstract: Devant l'objectif d'une économie mondiale neutre en carbone en 2050, le système financier doit être mobilisé dans toute sa capacité afin de financer une véritable révolution socioéconomique et industrielle. C'est dans ce contexte que de nombreuses initiatives...