Sustainable Finance Disclosure Versus Performance: A Clustering Approach

IF 12.5 1区管理学 Q1 BUSINESS

Business Strategy and The Environment Pub Date : 2025-06-02 DOI:10.1002/bse.4362

Veronica Distefano, Vincenzo Gentile, Paolo Antonio Cucurachi, Sandra De Iaco

引用次数: 0

Abstract

The Sustainable Finance Disclosure Regulation (SFDR) imposes on investment companies the publication of sustainability related profiles of the portfolio creation process. This obligation seeks to enhance the information provided to customers on financial products with regard to the Environmental, Social and Governance (ESG) criteria. In order to understand to which extent this information is relevant for investment decisions, the reliability of the classification among funds with a different ESG focus (articles 6, 8, and 9) is studied from a financial perspective and verified through a hierarchical cluster analysis on principal components of the performance measures of various funds distributed in Europe.

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可持续财务披露与绩效：聚类方法

可持续财务披露条例（SFDR）要求投资公司公布与投资组合创建过程的可持续性相关的概况。这项义务旨在加强向客户提供的有关环境、社会和治理（ESG）标准的金融产品信息。为了了解这些信息在多大程度上与投资决策相关，从财务角度研究了具有不同ESG重点的基金（第6、8和9条）之间分类的可靠性，并通过对分布在欧洲的各种基金业绩指标的主要成分进行分层聚类分析来验证。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Business Strategy and The Environment Multiple-

CiteScore

22.50

自引率

19.40%

发文量

336

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.