Sustainable Finance: Environmental, Social, and Corporate Governance Sustainability

A special issue of Journal of Risk and Financial Management (ISSN 1911-8074). This special issue belongs to the section "Sustainability and Finance".

Deadline for manuscript submissions: closed (1 September 2021) | Viewed by 3533

Special Issue Editor


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Guest Editor
Economics Department, The University of California, Santa Cruz, CA 95064, USA
Interests: international finance; financial stability; climate change; food system sustainability

Special Issue Information

Dear Colleagues,

This Special Issue focuses on the broad topic of “Sustainable Finance: Environmental, Social, and Corporate Governance Sustainability.” The increased adoption of environmental, social, and corporate governance sustainability (ESG) goals by corporations, financial institutions, and regulators has inevitable impacts on financial institutions, asset markets, and financial stability and regulation.

We welcome theoretical and empirical articles on any aspect of the interplay between each of the three sustainability pillars and financial sector developments and innovation. Areas of interest include but are not limited to the following:

  • Environmental (E): “green” financial instruments and investment strategies, evaluating, and pricing of climate-related risks, climate-related financial disclosure;
  • Social (S): policies, strategies, and innovations to improve financial inclusion worldwide;
  • Governance (G): diversity, equity, and inclusion in the financial industry and financial regulation.

Prof. Dr. Galina Hale
Guest Editor

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Journal of Risk and Financial Management is an international peer-reviewed open access monthly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 1400 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.

Keywords

  • Sustainability
  • Climate risks
  • Financial inclusion
  • Diversity
  • ESG
  • Physical risks
  • Transition risks
  • Green finance
  • Sustainable finance
  • Responsible investment
  • Responsible banking

Published Papers (1 paper)

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Research

16 pages, 327 KiB  
Article
Integrated Thinking and Reporting Process: Sensemaking of Internal Actors in the Case of Itaú Unibanco
by Kelli Juliane Favato, Marguit Neumann, Simone Leticia Raimundini Sanches, Manuel Castelo Branco and Daniel Ramos Nogueira
J. Risk Financial Manag. 2021, 14(6), 245; https://doi.org/10.3390/jrfm14060245 - 1 Jun 2021
Cited by 3 | Viewed by 2707
Abstract
This study aims to understand the meaning created by Itaú Unibanco’s internal actors in the Integrated Reporting (IR) processes. An interpretative approach based on Karl Weick’s sensemaking perspective is adopted. A case study methodology was adopted for undertaking the empirical work. The results [...] Read more.
This study aims to understand the meaning created by Itaú Unibanco’s internal actors in the Integrated Reporting (IR) processes. An interpretative approach based on Karl Weick’s sensemaking perspective is adopted. A case study methodology was adopted for undertaking the empirical work. The results show that IR identity in the institution is related to three issues: synergy processes between sectors; integration for the production of other reports; and development of an integrated thinking chain for the entire business. We present perceptions on benefits and difficulties in the process of preparing the integrated report. Although the practices and processes established did not change the characteristics of the bank, the perspective of the social actors seems to have changed from a sectoral view to a multidimensional view. In addition, the conclusions suggest that it is not difficult to understand that separating ‘thinking’ from ‘doing’, attributing to the individual the role of mere operationalization is tantamount to ignore the meaning attributed to the organization’s journey towards the creation of a process, namely the IR one. The study’s contribution lies in pointing out that the IR process is directly related to the integrated thinking process. This could be the most significant differential of IR as a form of corporate communication as it amounts to a new reporting framework that proposes integrating social, environmental, and governance disclosures (non-financial information) with financial disclosures in a single report. Full article
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