Examines the import for fiduciary investors (pension funds, insurance companies, and mutual funds in OECD countries) of companies’ environmental performance levels in light of existing and nascent energy-usage and environmental management policies. The study is based on an experiment using a...

This paper chronicles the journey of two projects that sought to incorporate principles of sustainable development into predominantly technical postgraduate accounting curricula. The design and delivery of the projects were informed by Freirian principles of praxis and critical empowerment. The...

Purpose – This paper aims to identify the significance of carbon emissions reporting for investment banking. Design/methodology/approach – Functionaries at selected financial institutions in the USA, Europe and Australia are interviewed. Carbon emissions reporting methods used by companies...

Provides an overview of the aims and scopes of journals and magazines publishing the outcomes of responsible investment research. Discusses interconnected terms such as responsibility, sustainability, ecology, financing and investing.

This article examines how financial institutions, such as pension funds and insurance companies, have interpreted and used UN-issued climate change management policies. A critical discourse approach is used to analyse material issued by the United Nations Framework Convention on Climate Change,...

Purpose – Recently enacted Australian law governing financial services requires investment managers to report to what extent social considerations are employed in portfolio construction. Using the principal‐agent framework as an interpretive backdrop, the paper aims to analyse institutional...