ESG Investment and Sustainability Reporting: A Systematic Review for Future Research

S. Poornima () and B. V. Gopalakrishna ()
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S. Poornima: National Institute of Technology Karnataka, Surathkal
B. V. Gopalakrishna: National Institute of Technology Karnataka, Surathkal

Chapter Chapter 31 in Digital Economy Post COVID-19 Era, 2023, pp 497-511 from Springer

Abstract: Abstract Sustainable finance is an area of study that looks beyond the simple number of risk and return. It looks over the impact of investment on ESG, i.e., environment, society, and governance factors. This paper conducts a comprehensive review of research works on ESG and its disclosures using the TCCM framework and thematic analysis, specifically in the Indian context, to determine future research priorities and research gaps in India. The search parameters identified 50 research papers, 44 of which were accepted for analysis. The study identified a gap in the available literature that allows for future observation. The study agenda in this review may help researchers to construct specific research fields around the discovered gaps. ESG investment has emerged as a critical problem for businesses. As a result, a considerable study in this sector is required to grow this topic as an operational investment area.

Keywords: ESG; CSR; Sustainability disclosure; Sustainability (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-981-99-0197-5_31

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DOI: 10.1007/978-981-99-0197-5_31

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