O papel das finanças sustentáveis na transição verde

ID:
73637
Resumo:
Editorial
Citação ABNT:
MINARDI, A. M. A. F.O papel das finanças sustentáveis na transição verde. Revista Contabilidade & Finanças, v. 34, n. 93, p. 1-7, 2023.
Citação APA:
Minardi, A. M. A. F.(2023). O papel das finanças sustentáveis na transição verde. Revista Contabilidade & Finanças, 34(93), 1-7.
DOI:
10.1590/1808-057x20239044.en
Link Permanente:
https://www.spell.org.br/documentos/ver/73637/o-papel-das-financas-sustentaveis-na-transicao-verde/i/pt-br
Tipo de documento:
Editorial
Idioma:
Português
Referências:
Adams, A. (2020). Growth the pie: How great companies deliver both purpose and profit. Cambridge University Press. Albuquerque, R., Koskinen, Y., & Zhang, C. (2019). Corporate social responsibility and firm risk. Theory and empirical evidence. Management Science, 61(10), 4451-4469. https:// doi.org/10.1287/mnsc.2018.3043

Apergis, N., Poufinas, T., & Antonopoulos, A. (2022). ESG scores and cost of debt. Energy Economics, 112, 106186. https://doi. org/10.1016/j.eneco.2022.106186

Baghat, S. (2022). An inconvenient truth about ESG investing. Harvard Business Review. https://hbr.org/2022/03/aninconvenienttruth-about-esg-investing

Bénabou, R., & Tirole, J. (2010). Individual and corporate social responsibility. Economica, 77(305), 1-19. https://doi. org/10.1111/j.1468-0335.2009.00843.x

Berg, F., Kölbel, J., & Rigobon, R. (2022). Aggregate confusion: The divergence of ESG ratings. Review of Finance, 26(6), 1315-1344. https://doi.org/10.1093/rof/rfac033

Borghesi, S., Crespi, F., D’Amato, A., Mazzanti, M. &, Silvestri, F. (2015) Carbon abatement, sector heterogeneity and policy responses: evidence on induced eco innovations in the EU. Environmental Science and Policy, 54, 377-388. https://doi. org/10.1016/j.envsci.2015.05.021

Capasso, G., Gianfrate, G., & Spinelli, M. (2020). Climate change and credit risk. Journal of Cleaner Production, 266, 121634. https://doi.org/10.1016/j.jclepro.2020.121634

Cornell, B., & Damodaran, A. (2020). Valuing ESG: Doing good or sounding good? [Working Paper]. Social Science Research Network. https://doi.org/10.2139/ssrn.3557432 Eccles, R. G., & Serafeim, G. (2013). Performance frontier: Innovating for a sustainable strategy. Harvard Business Review, 91(5), 17-18.

Fard, A., Javadi, S., & Kim, I. (2020). Environmental regulation and the cost of bank loans: International evidence. Journal of Financial Stability, 51, 10097. https://doi.org/10.1016/j. jfs.2020.100797

Friede, G., Busch, T., & Bassen, A. (2015). ESG and financial performance: Aggregated evidence from more than 2000 empirical studies. Journal of Sustainable Finance & Investment, 5(4), 210-233. https://doi.org/10.1080/20430795.2015.11189 17

Gibson, R., Krueger, P., & Mitali, S. (2018). The sustainability footprint of institutional investors: ESG driven price pressure and performance studies [Working Paper]. Swiss Social Science Research Network. https://dx.doi.org/10.2139/ ssrn.2918926

Gillan, S. L., Koch, A., & Starks, L. T. (2021). Firms and social responsibility: A review of ESG and CSR research in corporate finance. Journal of Corporate Finance, 66, 101889. https://doi. org/10.1016/j.jcorpfin.2021.101889

Global Sustainable Investment Alliance. (2021). Global Sustainable Investment Review 2020. https://www.riacanada. ca/content/uploads/2021/07/GSIR-2020.pdf

Hong, H., & Kaperczyk, M. (2009). The price of sin: The effect of social norms on markets. Journal of Financial Economics, 93(1), 15-36. https://doi.org/10.1016/j.jfineco.2008.09.001

Khan, M., Serafeim, G., & Yoon, A. (2016). Corporate sustainability: First evidence on materiality. The Accounting Review, 91(6), 1697-1724. https://doi.org/10.2308/accr-51383

Matos, P. (2020). ESG and responsible institutional investing around the world: A critical review. CFA Institute Research Foundation. https://www.cfainstitute.org/-/media/ documents/book/rf-lit-review/2020/rflr-esg-and-responsibleinstitutionalinvesting.pdf

McKinsey Global Institute. (2022). The net-zero transition: What it would cost, what it could bring. https://www.mckinsey. com/capabilities/sustainability/our-insights/the-net-zerotransitionwhat-it-would-cost-what-it-could-bring

Pástor, L., Stambaugh, R. F., & Taylor, L. A. (2021). Sustainable investing in equilibrium. Journal of Financial Economics, 142(2), 550-571. https://doi.org/10.1016/j.jfineco.2020.12.011

Pástor, L., Stambaugh, R. F., & Taylor, L. A. (2022). Dissecting green returns. Journal of Financial Economics, 146(2), 403424. https://doi.org/10.1016/j.jfineco.2022.07.007

Principles for Responsible Investment. (2022). PRI em um mundo em mudança. https://www.unpri.org/download?ac=17654

Seltzer, L., Starks, L. T., & Zhu, Q. (2022). Climate regulatory risks and corporate bonds studies [Working Paper]. National Bureau of Economic Research. https://dx.doi.org/10.2139/ ssrn.3563271

Sverner, C., Minardi, A. M. A. F., & Moraes, F. T. (2023). The impact of ESG momentum in stcok prices. Revista Brasileira de Finanças, 21(1), 77-105.

Viri, N. (2023). ISSB lança padrão global para sustentabilidade nos balanços. Reset. https://www.capitalreset.com/issb-lancapadraoglobal-para-sustentabilidade-nos-balancos/

Zeidan, R., & Onabulu, S. (2023). The generalized sustainability credit rating system. Revista Brasileira de Finanças, 21(1), 2147. https://doi.org/10.12660/rbfin.v21n1.2023.88861