The Future Trajectory for Environmental Finance: Planetary Boundaries and Environmental, Social and Governance Analysis

12 Pages Posted: 19 Mar 2020

See all articles by Ashley Ding

Ashley Ding

Macquarie University

Dan Daugaard

Macquarie University, Macquarie Business School

Martina K. Linnenluecke

Macquarie University

Date Written: March 2020

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.

Keywords: Environmental finance, Environmental, social and governance (ESG), Planetary boundaries

Suggested Citation

Ding, Ashley and Daugaard, Dan and Linnenluecke, Martina K., The Future Trajectory for Environmental Finance: Planetary Boundaries and Environmental, Social and Governance Analysis (March 2020). Accounting & Finance, Vol. 60, Issue 1, pp. 3-14, 2020, Available at SSRN: https://ssrn.com/abstract=3556767 or http://dx.doi.org/10.1111/acfi.12599

Ashley Ding (Contact Author)

Macquarie University ( email )

North Ryde
Sydney, New South Wales 2109
Australia

Dan Daugaard

Macquarie University, Macquarie Business School ( email )

New South Wales 2109
Australia

Martina K. Linnenluecke

Macquarie University

North Ryde
Sydney, New South Wales 2109
Australia

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