Olivier Boiral, Marie‐Christine Brotherton, David Gilbert‐Parisée, David Talbot, Isabelle Martinez
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引用次数: 0
Abstract
The aim of this article is to investigate how the standardization process and the public consultations carried out in the development of new sustainable finance standards and laws tend to shape the decontestation of practices in this field. The analysis of 255 comment letters submitted by various stakeholders in the context of these public consultations shows the dual role of standardization as a mechanism for both the decontestation and the (re)contestation of sustainable finance. This article makes important contributions to the emerging literature on the governance of sustainable finance through initiatives that are meant to improve the transparency of disclosures in this field and prevent investor misconduct. In light of Gallie's theory of essentially contested concepts, this article also contributes to the literature on the challenges of developing sustainability standards and the implications of adopting practices centered on concepts whose meanings and applications are the subject of endless disputes.
期刊介绍:
Business Strategy and the Environment (BSE) is a leading academic journal focused on business strategies for improving the natural environment. It publishes peer-reviewed research on various topics such as systems and standards, environmental performance, disclosure, eco-innovation, corporate environmental management tools, organizations and management, supply chains, circular economy, governance, green finance, industry sectors, and responses to climate change and other contemporary environmental issues. The journal aims to provide original contributions that enhance the understanding of sustainability in business. Its target audience includes academics, practitioners, business managers, and consultants. However, BSE does not accept papers on corporate social responsibility (CSR), as this topic is covered by its sibling journal Corporate Social Responsibility and Environmental Management. The journal is indexed in several databases and collections such as ABI/INFORM Collection, Agricultural & Environmental Science Database, BIOBASE, Emerald Management Reviews, GeoArchive, Environment Index, GEOBASE, INSPEC, Technology Collection, and Web of Science.