Disclosure behaviour of sovereign wealth funds in relation to environmental, social and governance and sustainable development goals

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Disclosure behaviour of sovereign wealth funds in relation to environmental, social and governance and sustainable development goals

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Disclosure behaviour of sovereign wealth funds in relation to environmental, social and governance and sustainable development goals

Popis výsledku anglicky

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.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50204 - Business and management

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2025

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

International Journal of Innovation and Sustainable Development

ISSN

1740-8822

e-ISSN

1740-8830

Svazek periodika

19

Číslo periodika v rámci svazku

3

Stát vydavatele periodika

GB - Spojené království Velké Británie a Severního Irska

Počet stran výsledku

23

Strana od-do

344-366

Kód UT WoS článku

001480184700004

EID výsledku v databázi Scopus

2-s2.0-105004402995