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Sustainable Finance and Sustainability Reporting. A Literature Review

Sustainable Finance and Sustainability Reporting. A Literature Review

Paperback

Management

ISBN10: 3346608905
ISBN13: 9783346608901
Publisher: Grin Verlag
Published: Apr 29 2022
Pages: 22
Weight: 0.09
Height: 0.05 Width: 5.83 Depth: 8.27
Language: English
Academic Paper from the year 2022 in the subject Business economics - Controlling, grade: 2.0, Rhine-Waal University of Applied Sciences, course: Sustainable Development Management, language: English, abstract: This paper gives an overview over sustainable finance and sustainability reporting. To keep and expand the balance of green capital supply and demand, we need sustainable financing on a large scale in various industries. Sustainable finance is standards, regulations, and products from an inclusive process of considering social, governance, and environmental aspects when investing. The investment includes but is not limited to climate change mitigation, forests regeneration, human capital, green skills advancement, and regulations for private and public sectors. Sustainability reporting showcases operations impact on SD's social, governance, and environment dimensions. It gives corporates a better image of transparency and, for governments, a broader understanding of companies' risks and opportunities. Companies are on their pathways to minimize their CO2 emissions. Still, we do not have inclusive assessment standards worldwide to provide the public and investors with indicators of whether a company is sustainable or not. However, the International Financial Reporting Standards (IFRS) is working to develop an International Sustainability Standards Board (ISSB) and introduce it to COP26 stakeholders.

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