The literature on the relationship between ESG disclosure and economic growth is relatively non-existent. Thus, this paper highlights the importance of taking this relationship into account in current sustainable policies. The main objective of extra-financial Disclosure is to mitigate...

Mit der Einführung der EU-Taxonomie möchte die Europäische Kommission den Grundstein zur Finanzierung nachhaltigen Wachstums und zur Umsetzung der europäischen Klimaziele legen. Die für die Umsetzung des EU Green Deals erforderlichen Investitionen für Umwelt- und Klimaschutz bis 2050 sind...

It is quite noticeable how much more prominent CSR has become – not just in the academic world and in the business world but also is everyday life. There are obviously a lot of factors which have led to this increasing interest – such things as poor business behavior and the issue of climate...

Companies worldwide increasingly engaged in corporate social responsibility disclosure, particularly corporate environmental disclosure (CED) has gained increasing importance since the 1980s. Reporting environmental performance has become a fundamental corporate governance mechanism to improve...

This study is an attempt to examine whether the present of sustainable equity index SRI KEHARI promotes sustainable financial system in Indonesia. Sustainable Financial System as a part of sustainable development gives a serious impact to enable broad and equitable economic growth. In order to...

As financial institutions and policymakers worldwide are considering how to integrate sustainability considerations throughout financial systems, a critical question is whether banks can effectively assess and monitor borrowers' environmental credit risk. China's green credit reforms, part of...

Climate finance is the mobilization of public and private capital toward climate mitigation and adaptation. Green bonds are one of a growing number of financial products used to facilitate climate finance investments. The green bond market has grown rapidly since the European Investment Bank's...

Whether green bonds deliver a cheaper cost of capital to issuers than vanilla bonds has been a contentious issue since the start of the green bond market. In the market's early days anecdotal statements from green bond issuers that their bonds were being oversubscribed, resulting in a pricing...

The green bond market has grown rapidly since its inception in 2007. Climate-aligned standards provide investors with the confidence that their investments deliver a measurable climate benefit. Serving as a benchmark, these standards demonstrate alignment with the Paris Agreement, against which...

This paper serves as an introduction to the Journal of Environmental Investing's issue (Vol. 10, No. 1, 2020) on climate and green bonds. Fixed income securities that integrate environmental, social, and governance (ESG) factors have become a crucial component of most sustainable investment and...