ESG Disclosure and Sustainability Transition: A New Metric and Emerging Trends in Responsible Investments
Journal: TalTech journal of European studies/TalTech journal of European studies.
Year: 2023

Abstract Environmental sustainability, social engagement and robust governance gained growing attention from consumers and investors alike, leading to what we call ‘ESG finance’. ESG criteria are now shaping the behaviour and choices of enterprises, investors and consumers. Indeed laudable, the increased importance of ESG finance could raise concerns about the robustness underneath this new set of financial products. Moreover, the reliability of ESG-related data and information shared by compani