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Investment in a Sustainable World

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journal contribution
posted on 2025-03-12, 19:49 authored by Robert Eccles, Gerald Garvey, Eivind Lorgen, Shiva Rajgopal
ESG investing is politicized due to its vague definition and evolving focus from screening “sin stocks” to assessing material risks. Challenges include inconsistent standards, data reliability, and political divisions. Standardization efforts like ISSB aim to improve transparency, but ESG’s future remains complex. Europe integrates ESG into operations, while in the U.S., it’s a politicized high-level issue. Research areas include financial impact, externalities, and transition funds, with a need to depoliticize and adopt practical solutions.

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  • English

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Copyright, Accountability in a Sustainable World Quarterly, CARE Center for Accounting Research and Education

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