The Emerald Handbook of Ethical Finance and Corporate Social Responsibility

A Framework for Sustainable Development

Ahmed Imran Hunjra, Khaled Hussainey

• Publisher: Emerald Publishing Limited
• Year: 2024
• Print ISBN: 9781804554074
• eBook ISBN: 9781804554081
• Topic: Business
• Subtopic: Business Strategy
• Index: Business

Ethical finance involves financial practices that consider environmental, social, and governance (ESG) factors affecting a borrower and/or its assets. This approach extends beyond traditional financial metrics, aiming to align investments and lending with principles promoting sustainability, social responsibility, and effective governance.

While previously confined to specialized finance providers and investors supporting environmentally or socially focused enterprises, this paradigm has shifted into the mainstream. According to the Global Ethical Finance Forum, the management of ethically driven assets worldwide has exceeded $27 trillion, indicating a growing recognition of the importance of integrating ESG factors and values into financial considerations.

Individual and professional investors increasingly acknowledge the pivotal role played by ESG variables in determining risk and reward. In the evolving landscape of investment and finance, ethical standards have become the norm, offering crucial safeguards for informed investment and finance decisions. Instances where funds and lenders are perceived to neglect appropriate ESG considerations in their decision-making processes now face heightened scrutiny and questioning.

The Emerald Handbook of Ethical Finance and Corporate Social Responsibility: A Framework for Sustainable Development presents a novel perspective on ESG considerations and the implementation of Corporate Social Responsibility (CSR) for sustainable development. This approach carries global and enduring implications.

Table of contents

• Cover
• Title
• Copyright
• Contents
• List of Figures and Tables
• About the Editors
• About the Contributors
• Preface
• Chapter 1 The Concept of Materiality in CSR and SDGs Reporting: Definitions, Interpretation, Application, and Sustainable Value Creation
• Chapter 2 The Impact of Adopting Sustainable Innovative Cropping Systems in the Mediterranean Region: Case of Aix-en-Provence
• Chapter 3 CEO Attributes and CSR Reporting in Jordan: New Insight From the COVID-19 Pandemic Period
• Chapter 4 Direct and Indirect Effects of External Public Debt on Tunisian’s Sustainable Economic Development
• Chapter 5 Co-Word and Bibliometric Analysis of the Sustainability Reporting in Islamic Banks
• Chapter 6 Corporate Social Responsibility and Sustainable Development in the United Arab Emirates: A Survey of the Legal Framework and Empirical Evidence
• Chapter 7 Does Whistleblowing Policy Constrain Earnings Management? Evidence From an Emerging Market
• Chapter 8 Corporate Social Responsibility in the Boardroom: Evidence From a Developing Context
• Chapter 9 Estimation of Convex and Nonconvex Meta Frontier Production Set With the DEA-Bootstrap Approach: Evidence From Data Banks
• Chapter 10 Environmental, Social, and Governance (ESG) Communication in the Annual Reports of Financial Institutions: Evidence From Morocco
• Chapter 11 Sustainability Issues: The Role of IFAC and Its Effect on Auditors’ Attitude in Industrial Companies
• Chapter 12 CSR Disclosure Quantity VS Quality and Financial Performance: A Comparative Study Between Islamic Banks Outside the Crisis
• Chapter 13 The Gender Composition of Corporate Boards and Firm Performance
• Chapter 14 Integrating ESG With Corporate Investment Decision-Making
• Chapter 15 CSR Disclosure in the Syrian Islamic Bank: Motivations and Challenges
• Chapter 16 Does Corporate Social Responsibility Influence Corporate Innovation?
• Chapter 17 Corporate Social Responsibility: An Islamic Shari’ah-Compliant Perspective
• Chapter 18 Sustainable Finance for Implementing the Sustainable Development Goals in West Asia
• Chapter 19 Forecasting ESG Index Effect on the Stock Returns: Evidence From G7 Economies
• Chapter 20 The Impact of Social Mechanisms and Reputation on Stakeholders’ Perception of Responsible Service: Evidence From Student Experience at UK Universities
• Chapter 21 The Impact of Traditional Versus Ethical Investment on Financial Performance of Distressed and Nondistressed Firms in South Asian Emerging Economies
• Chapter 22 CSR and Sustainability in Higher Education Institutions (HEIs): A Systematic Review Toward Future Development
• Chapter 23 Business Ethics Codes and CSR Practices: Analysis of Codes of Algerian Companies in the Oil and Gas Sector
• Chapter 24 Corporate Social Responsibility and Tax Avoidance: Does Earnings Performance Matter?
• Chapter 25 Integrating Enterprise Risk Management on the Nexus of Sustainability Reporting and Firm Performance: A Conceptual Study
• Chapter 26 How Does Corporate Culture Promote Environmental Engagement Deployment? A Multisite Case Study of a Moroccan Industrial Group
• Chapter 27 The Effect of Adopting Corporate Social Responsibility on Tax Avoidance Practices Through the Compliance With Corporate Governance Mechanisms
• Chapter 28 Building a Sustainable Future: The Impact of Corporate Social Responsibility on Firms’ Sustainable Development