What are investors most interested in about sustainability?: an approach from the scientific literature

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dc.contributor.authorOliveros Fontaine, Juan
dc.contributor.authorDel Campo Campos, Cristina
dc.contributor.authorUrquía-Grande, Elena
dc.contributor.authorUrquía Grande, María Elena
dc.date.accessioned2024-04-25T08:25:58Z
dc.date.available2024-04-25T08:25:58Z
dc.date.issued2024-04
dc.description.abstractIn the midst of the development of international frameworks for the dissemination of information on sustainability, the European Union published the Corporate Sustainability Reporting Directive (CSRD) in order to meet user requirements on sustainability. To achieve its objectives, the Directive assigns large companies and investors a key role in the transmission of sustainability-related information, leveraging their capacity to influence. An increased separate use of the term “investor” has been noted in the sustainability-related literature regarding the overall “stakeholder” that contains it. Our research applies a methodology based on analysis of the content of the abstracts from 260 articles published prior to the approval of the CSRD, with the aim of identifying whether that separate use implied that investors’ interests are concentrated on sustainability-related aspects. The results of the research concluded that there is no statistical significance between the separate, growing use of the term “investor” and a generalised use in the lexical field related to sustainability that might characterise the influence of investors. This work encourages future research directions to examine how the enactment of the CSRD may affect the trend in investor influence on the dissemination of sustainability-related information.
dc.description.departmentDepto. de Economía Financiera y Actuarial y Estadística
dc.description.departmentDepto. de Álgebra, Geometría y Topología
dc.description.facultyFac. de Ciencias Económicas y Empresariales
dc.description.refereedTRUE
dc.description.statuspub
dc.identifier.citationOliveros Fontaine, J.; del Campo, C.; Urquía-Grande, E. (2024). What Are Investors Most Interested in about Sustainability? An Approach from the Scientific Literature. Sustainability, 16(8), 3393.
dc.identifier.doi10.3390/su16083393
dc.identifier.issn2071-1050
dc.identifier.officialurlhttps://www.mdpi.com/2071-1050/16/8/3393
dc.identifier.urihttps://hdl.handle.net/20.500.14352/103472
dc.issue.number8
dc.journal.titleSustainability
dc.language.isoeng
dc.page.initial3393
dc.rightsAttribution-NonCommercial-NoDerivatives 4.0 Internationalen
dc.rights.accessRightsopen access
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subject.keywordCSRD
dc.subject.keywordESRS
dc.subject.keywordContent analysis
dc.subject.keywordLiterature review
dc.subject.keywordInvestors’ interest
dc.subject.keywordInvestors’ role
dc.subject.keywordSustainability
dc.subject.ucmAdministración de empresas
dc.subject.unesco5311 Organización y Dirección de Empresas
dc.titleWhat are investors most interested in about sustainability?: an approach from the scientific literature
dc.typejournal article
dc.type.hasVersionVoR
dc.volume.number16
dspace.entity.typePublication
relation.isAuthorOfPublication6c714f02-4316-4960-ac6a-4cbbf3e7f233
relation.isAuthorOfPublication6dab246f-23d5-4793-b89c-fb43c168ff43
relation.isAuthorOfPublication.latestForDiscovery6c714f02-4316-4960-ac6a-4cbbf3e7f233
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