Disclosure behaviour of sovereign wealth funds in relation to environmental, social and governance and sustainable development goals
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F25%3A43923829" target="_blank" >RIV/62156489:43110/25:43923829 - isvavai.cz</a>
Result on the web
<a href="https://doi.org/10.1504/IJISD.2025.145962" target="_blank" >https://doi.org/10.1504/IJISD.2025.145962</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1504/IJISD.2025.145962" target="_blank" >10.1504/IJISD.2025.145962</a>
Alternative languages
Result language
angličtina
Original language name
Disclosure behaviour of sovereign wealth funds in relation to environmental, social and governance and sustainable development goals
Original language description
This paper deals with the current state of environmental, social and governance (ESG) and sustainable development goals (SDG) disclosure by 97 sovereign wealth funds (SWFs) worldwide, which together account for 99% of global total SWF assets. The aim of the paper is to give an overview of current disclosure behaviour for different types of SWFs and on a regional basis in view of the macro-economic environment. Pursuing an econometric approach, we test a series of hypotheses using various measures of the sustainable behaviour of SWFs on both the institutional and country levels. Our findings suggest that self-reported ESG and SDG data are still mostly opaque. Variations in the scope, measurement, and weight of parameters make comparisons difficult. Forty-nine percent of all SWFs do not disclose on ESG, and 73% do not disclose SDG data. Furthermore, 56% of SWFs from developed countries do not report on ESG.
Czech name
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Czech description
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Classification
Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
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OECD FORD branch
50204 - Business and management
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2025
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
International Journal of Innovation and Sustainable Development
ISSN
1740-8822
e-ISSN
1740-8830
Volume of the periodical
19
Issue of the periodical within the volume
3
Country of publishing house
GB - UNITED KINGDOM
Number of pages
23
Pages from-to
344-366
UT code for WoS article
001480184700004
EID of the result in the Scopus database
2-s2.0-105004402995