RESILIENCE FOR THE FUTURE: BETWEEN ECONOMIC VALUE AND ESG STRUGGLE TO DELIVER VALUE Cover Image

RESILIENCE FOR THE FUTURE: BETWEEN ECONOMIC VALUE AND ESG STRUGGLE TO DELIVER VALUE
RESILIENCE FOR THE FUTURE: BETWEEN ECONOMIC VALUE AND ESG STRUGGLE TO DELIVER VALUE

Author(s): Mihaela Hortensia Hojda
Subject(s): Business Economy / Management, Energy and Environmental Studies, Accounting - Business Administration
Published by: EDITURA INDEPENDENŢA ECONOMICĂ
Keywords: ESG; ESGR; non-financial reporting; green bonds;

Summary/Abstract: Investments, insurance, re-insurance and pension funds are essential parts of a working economy and also of functioning communities. This article presents a connection between these financial instruments and ESG, as a matter of functionality, eligibility and budgetary burdens. The argument will start with available data and the ESG requirements. Arguments will be narrowed down to green bonds as an example in regards to the need to stress test for economic growth and better financial reporting standards. In this sense, financial information and non-financial information can impact economic behaviour, business value and communities. This this paper presents the interconnections between the ESG and capacity of economy to revalue itself advantages and disadvantages for ESGR.

  • Issue Year: 7/2022
  • Issue No: 1
  • Page Range: 96-103
  • Page Count: 8
  • Language: English