The future trajectory for environmental finance

planetary boundaries and environmental, social and governance analysis

Ashley Ding*, Dan Daugaard, Martina K Linnenluecke

*Corresponding author for this work

Research output: Contribution to journalArticle

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.
Original languageEnglish
Pages (from-to)3-14
Number of pages12
JournalAccounting and Finance
Volume60
Issue number1
Early online date10 Feb 2020
DOIs
Publication statusPublished - 1 Mar 2020

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Keywords

  • Environmental
  • Environmental finance
  • Planetary boundaries
  • social and governance (ESG)

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