Manuscript Topics

Sustainable finance aims at explicitly considering environmental, social and governance (ESG) factors when dealing with investments and companies. Recently, different data providers have developed ESG Scores based on different sources of information, being qualitatively or quantitatively, which has been aggregated to produce single scores. Such data have attracted increasing attention in both discussing their representativeness of the companies’ profiles as well their relationship with company characteristics, such as risk and performance. The special issue aims to consider both contributions related to the data quality and development of sustainability indicators, as well as their use for financial modelling and financial decision making.

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