THE ROLE OF ESG DISCLOSURE PRACTICES IN INVESTMENT DECISIONS
Rajani Bhandary D
Research Scholar, Institute of Management & Commerce, Srinivas University, Mangalore, India
Abstract
Purpose: This study explores the role of ESG disclosure practices on investment decisions, focusing on how this information is used by investors for risk assessment and informed choice. It is essential for expanding knowledge about the monetary advantages of sustainable activities. In order to support investors, enhance their ESG practices and promote a more ethical and sustainable business environment, the research attempts to provide insightful analysis and actionable suggestions.
Design: This paper delivers a thorough examination of the role served by ESG disclosure practices during the entire process of investment decision-making. Moreover, it furnishes insights pertaining to the advantages, challenges, opportunities for enhancement, and prospective developments linked to these practices.
Finding: The findings from the case study unveil novel perspectives on how ESG disclosure practices influence investment decision-making, offering potential assistance to investors in refining their strategies and cultivating a financial system with a stronger emphasis on sustainability. This significantly expands ESG integration knowledge, offering valuable insights for stakeholders pursuing a sustainable financial future.
Originality value: ESG disclosure has a crucial part in investment decisions by providing valuable information about a companys ESG performance. This information helps assess risks and opportunities, identify investment themes, and determine effective choices. Companies with robust ESG disclosure attract and retain investors, while investors factoring in ESG considerations enhance their potential for long-term returns.
Keywords: ESG (Environmental, Social, and Governance), Investment decision, SWOT Analysis, individual investors, ESG integration.
Journal Name :
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EPRA International Journal of Environmental Economics, Commerce and Educational Management
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Published on : 2024-01-18
Vol | : | 11 |
Issue | : | 1 |
Month | : | January |
Year | : | 2024 |