Sustainability economy and ESG-based impact investing
O. Lehner, H. Losbichler - Sustainability economy and ESG-based impact investing - Rethinking Finance, Vol. 2, No. 2, 2020, pp. 63-68
This article presents the topics of measuring E - Environment, S - Social Impact and G - Governance factors as well as equity and debt financing of companies and provides a market overview of actors and instruments. In particular, the reporting frameworks such as SASB, G4 and GRI are dealt with, the problem of "impact investing" in small start-ups is explained and the new area of "green financing" is presented.