Addressing the Flaws of the Sustainable Finance Disclosure Regulation: Moving from Disclosures to Labelling and Sustainability Due Diligence

Partiti, Enrico

doi:10.1007/s40804-024-00317-6

Cited by 3 publications

References 24 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

Unveiling the drivers of green loan disclosures: a study of financial and governance determinants

Patel,

Desai,

Soni

2024

JFRC

View full text Add to dashboard Cite

Purpose This study aims to investigate the factors influencing Indian banks’ choice of green loan disclosure practices. The study analyzes the effect of financial and governance variables to understand the sustainable reporting (through green lending) behavior of Indian banks. Design/methodology/approach The data on green loan disclosure has been hand-collected from the annual reports using a content analysis approach. Using the data of 26 banks for 12 years (2012–2023), the study uses the panel regression method to control for cross-sectional heterogeneity and generalized methods of the moment to address potential endogeneity issues. Findings The empirical results depict that larger banks with sufficient risk capital and a strong corporate governance framework demonstrate greater disclosure of green loans. However, growth opportunities and higher market value impedes the reporting of green lending. Research limitations/implications The findings of the study will enhance the extant literature on sustainability disclosure by integrating the financial sector companies in the context of an emerging economy. However, future research may include nonbanking finance companies as well. Social implications Banks use societal deposits to invest in productive avenues, and therefore, it is paramount to understand their social and environmental consciousness while evaluating a financing proposal. This research provides a thorough understanding of the sustainable reporting of banks through the lens of green lending. Originality/value This research provides unique evidence on the bank-specific determinants of green loan disclosure in an emerging economy context as against the extant literature which primarily focused on sustainable reporting of nonfinancial companies.

show abstract

Unveiling the drivers of green loan disclosures: a study of financial and governance determinants

Patel,

Desai,

Soni

2024

JFRC

View full text Add to dashboard Cite

show abstract

Navigating Challenges and Innovations in Global Healthcare

Singh,

Chand,

Singh

2024

Advances in Human Services and Public Health

View full text Add to dashboard Cite

Telemedicine and remote care have redefined the contours of healthcare delivery by bridging geographical barriers and enhancing accessibility, particularly in underserved and low-income communities. This chapter delves into the evolution of telemedicine, underscoring its transformative role in reducing disparities in healthcare access. It further explores the cost-effectiveness of telehealth models, presenting data to illustrate affordability and long-term economic viability. The chapter concludes by analyzing the macroeconomic impact of expanding telemedicine services, including workforce shifts, infrastructural investments, and implications for healthcare policy. The potential of telemedicine to recalibrate the healthcare landscape is immense, but it demands thoughtful integration with existing systems, regulatory foresight, and continuous technological innovation to ensure equitable, sustainable care.

show abstract

Green Finance and Digital Strategies

Negi,

Manpreet,

Singh

2024

Advances in Finance, Accounting, and Economics

View full text Add to dashboard Cite

This research explores the pivotal role of green finance and digital marketing strategies in fostering the adoption of circular technologies globally. With increasing environmental concerns and the need for sustainable solutions, businesses are leveraging innovative financial tools such as green bonds, carbon credits, and fintech, alongside data-driven marketing campaigns, to promote resource efficiency and waste reduction. The convergence of digital platforms and green finance is reshaping industries by enabling companies to integrate circular economy principles into their operations, fostering environmental sustainability and profitability. The study provides an in-depth analysis of the mechanisms driving this transition and highlights the challenges of equitable implementation and the potential for long-term environmental and economic benefits.

show abstract

Addressing the Flaws of the Sustainable Finance Disclosure Regulation: Moving from Disclosures to Labelling and Sustainability Due Diligence

Cited by 3 publications

References 24 publications

Unveiling the drivers of green loan disclosures: a study of financial and governance determinants

Unveiling the drivers of green loan disclosures: a study of financial and governance determinants

Navigating Challenges and Innovations in Global Healthcare

Green Finance and Digital Strategies

Contact Info

Product

Resources

About