RT Journal Article
T1 What are investors most interested in about sustainability?: an approach from the scientific literature
A1 Oliveros Fontaine, Juan
A1 Del Campo Campos, Cristina
A1 Urquía-Grande, Elena
A1 Urquía Grande, María Elena
AB In 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.
SN 2071-1050
YR 2024
FD 2024-04
LK https://hdl.handle.net/20.500.14352/103472
UL https://hdl.handle.net/20.500.14352/103472
LA eng
NO Oliveros 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.
DS Docta Complutense
RD 18 jul 2024