Güler Aras – författare

The Research Handbook begins by considering how sustainability reporting practice has developed to date and analyses the role of reporting standard setters. Chapter authors delve into underexplored issues of green technology in management control and the interplay between corporate governance and environmental reporting, examining its effects on the capital market. Ultimately the Research Handbook emphasises the multidimensionality of sustainability reporting across the globe and identifies best practice for future research, in particular the use of creative thinking to develop original frameworks that provide more nuanced insights into sustainability issues.

Advancing sustainability reporting knowledge, this Research Handbook is an invaluable resource for academics and students in accounting, environmental economics and corporate social responsibility. Emphasising the need for continued development in corporate sustainability reporting, this book is also beneficial to professionals working in corporate management and sustainability more broadly.

Sustainable finance involves making investment decisions that consider not only financial returns, but also environmental, social, and governance factors. Additionally, the role and contribution of sustainable finance mechanisms in the transition to a resilient, low-carbon, and sustainable economy are critical for sustainable development. As a rapidly developing research area where theory and practice intersect, sustainable finance deserves detailed examination from different perspectives. This book addresses current developments in the field, conveying the relevant theories in connection with their practical application.

It considers the sustainable finance ecosystem from a broad and integrated viewpoint and presents a comprehensive and cohesive roadmap. It analyzes current issues and evolving theories including, but not limited to, the EU Green Deal, Green taxonomy, impact investing, Environmental Social Governance investing and the carbon and energy markets, offering a cross-disciplinary perspective of the challenges and impact of these concepts. The book tackles key concerns such as the issues with implementing and impacting the efficiency of sustainable finance, greenwashing and related terminology, sustainability rating and the risk context and, Environment Social Governance risk as well as the global regulatory challenge. Further, it highlights the importance of sustainable finance instruments for channeling capital to address climate change and support the Sustainable Development Goals. Analysing and mapping the Sustainable Development Goals against each topic under discussion provides a structure that supports the book''s originality.

The book is written in an accessible style and will appeal to a wide audience from academics, researchers and advanced students to regulators, standard setters, ESG intermediaries, auditors and policymakers.

Güler Aras is a Professor of Finance, Accounting and Sustainability at Yildiz Technical University, Istanbul, Turkey.

Sustainable finance involves making investment decisions that consider not only financial returns, but also environmental, social, and governance factors. Additionally, the role and contribution of sustainable finance mechanisms in the transition to a resilient, low-carbon, and sustainable economy are critical for sustainable development. As a rapidly developing research area where theory and practice intersect, sustainable finance deserves detailed examination from different perspectives. This book addresses current developments in the field, conveying the relevant theories in connection with their practical application.

It considers the sustainable finance ecosystem from a broad and integrated viewpoint and presents a comprehensive and cohesive roadmap. It analyzes current issues and evolving theories including, but not limited to, the EU Green Deal, Green taxonomy, impact investing, Environmental Social Governance investing and the carbon and energy markets, offering a cross-disciplinary perspective of the challenges and impact of these concepts. The book tackles key concerns such as the issues with implementing and impacting the efficiency of sustainable finance, greenwashing and related terminology, sustainability rating and the risk context and, Environment Social Governance risk as well as the global regulatory challenge. Further, it highlights the importance of sustainable finance instruments for channeling capital to address climate change and support the Sustainable Development Goals. Analysing and mapping the Sustainable Development Goals against each topic under discussion provides a structure that supports the book''s originality.

The book is written in an accessible style and will appeal to a wide audience from academics, researchers and advanced students to regulators, standard setters, ESG intermediaries, auditors and policymakers.

Güler Aras is a Professor of Finance, Accounting and Sustainability at Yildiz Technical University, Istanbul, Turkey.

Companies can no longer expect to engage in dubious or unethical corporate behaviour without risking their reputation and damaging, perhaps irrevocably, their market position. Irresponsible corporate behavior not only deprives shareholders of long-term returns but also ultimately imposes a cost on society as a whole. Sustainable business is about ensuring that entities contribute toward positive social, environmental, and economic outcomes. Bad business behaviour is costly for stakeholders, for markets, for society, and the economy alike.

To ensure that a company behaves well, the buy-in of the leadership team is crucial. The full commitment of the board of directors, in conjunction with the senior managers of the organization, is required if an organization is to be socially responsible. In this sense, leadership does not reside with an individual (the CEO) within the organization but with all of those at the apex of corporate power and control. Effective change management requires enlightened and capable leadership to instigate and drive the process of embedding a sustainable and socially responsible corporate philosophy and culture that supports good business decision-making. A profound understanding of the requirements of such a leadership process will help corporate managers become highly effective change agents.

Governance will be the main driver of this change. For the economy and financial markets to become sustainable and resilient, radical changes in corporate leadership need to take place. Integrated reporting, government regulation, and international standards will all be important factors in bringing about this change.

As well as understanding the effects of corporate behavior on financial markets, such an understanding is also now imperative in relation to the social and environmental contexts.