eCite Digital Repository

The future trajectory for environmental finance: planetary boundaries and environmental, social and governance analysis

Citation

Ding, A and Daugaard, D and Linnenluecke, MK, The future trajectory for environmental finance: planetary boundaries and environmental, social and governance analysis, Accounting & Finance, 60, (1) pp. 3-14. ISSN 0810-5391 (2020) [Refereed Article]

Copyright Statement

2020 Accounting and Finance Association of Australia and New Zealand

DOI: doi:10.1111/acfi.12599

Abstract

Urgent issues such as climate change have drawn increasing attention from finance scholars. Most research has situated a corporate response within the context of the environmental, social and governance performance. However, other disciplines express concerns around environmental degradation within broader frameworks, such as the Planetary Boundaries framework. We highlight the different conceptualisations of ESG and planetary boundaries and call for further research that links finance research to the Planetary Boundaries framework. We describe how contributions in the Accounting & Finance Special Issue on Environmental Finance advance research in this area and explore implications for future research that responds to the imperatives of remaining within Planetary Boundaries.

Item Details

Item Type:Refereed Article
Keywords:environmental finance, environmental; social and governance (ESG), planetary boundaries
Research Division:Commerce, Management, Tourism and Services
Research Group:Banking, finance and investment
Research Field:Environment and climate finance
Objective Division:Commercial Services and Tourism
Objective Group:Financial services
Objective Field:Investment services (excl. superannuation)
UTAS Author:Daugaard, D (Associate Professor Dan Daugaard)
ID Code:146804
Year Published:2020
Web of Science® Times Cited:3
Deposited By:Economics and Finance
Deposited On:2021-09-28
Last Modified:2021-10-18
Downloads:0

Repository Staff Only: item control page