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The future trajectory for environmental finance: planetary boundaries and environmental, social and governance analysis
Author(s) -
Ding Ashley,
Daugaard Dan,
Linnenluecke Martina K.
Publication year - 2020
Publication title -
accounting and finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.645
H-Index - 49
eISSN - 1467-629X
pISSN - 0810-5391
DOI - 10.1111/acfi.12599
Subject(s) - planetary boundaries , corporate governance , context (archaeology) , situated , environmental governance , environmental accounting , environmental studies , accounting , environmental resource management , political science , sociology , business , finance , economics , sustainable development , geography , computer science , archaeology , artificial intelligence , law
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.