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The future trajectory for environmental finance: planetary boundaries and environmental, social and governance analysis
journal contributionposted on 2023-05-21, 02:46 authored by Ding, A, Daniel DaugaardDaniel Daugaard, Linnenluecke, MK
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.
Publication titleAccounting & Finance
PublisherWiley-Blackwell Publishing Asia
Place of publicationAustralia
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