Do Values Predict Socially Responsible Investment Decisions? Measuring the Moderating Effects of Gender

Raut, Rajdeep Kumar; Kumar, Rohit

doi:10.1177/09726527231160861

Cited by 3 publications

(1 citation statement)

References 97 publications

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“…Authors suggest that altruism and egoism are key drivers of investment in renewable energy. Raut and Kumar (2023) study the intentions of investors to make pro-environmental investments by evaluating how egoistic and altruistic values impact their attitudes towards socially responsible investments. As the authors suggest, responsible investment results in investors' awareness of environmental issues and the need for a sustainable world for future generations.…”

Section: Investor Value Orientation and Investment Decisionsmentioning

confidence: 99%

Investor value orientation and environmental and social implications: a case of New Zealand agribusinesses

Perera

2024

SRJ

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Purpose This study aims to examine the value orientations of New Zealand agribusiness investors and how these orientations influence their reactions to the environmental and social implications of agribusinesses. Design/methodology/approach In the context of the New Zealand agricultural sector, the views of investors as published in print and broadcast media between 2018 and 2022 are gathered. The study uses qualitative content analysis to analyse the data. The study is based on the value-belief-norm theory. Findings The study reveals that New Zealand agribusiness investors express concern about the environmental (biospheric) and social (altruistic) impacts of the agribusiness sector, prompting calls for greater transparency, climate adaptation and ethical investment options. Additionally, they actively support local businesses to benefit their communities and preserve cultural heritage. Despite these biospheric and altruistic tendencies, investors also prioritise financial and non-financial interests (egoistic). This highlights a nuanced perspective guiding their investment choices – a balance between self-interest and contributing to the greater good. This signals a shift towards socially and environmentally responsible investment practices driven by multifaceted values. Research limitations/implications The findings of this study highlight the role of non-pecuniary motives, like values, in determining the relevance of environmental and social information. Practical implications The study’s findings offer insight to agribusinesses on how investors’ value orientations shape their investment decisions. This understanding can guide businesses in framing a reporting strategy that enhances the likelihood of investors perceiving reporting as relevant and persuasive, thereby attracting more investments. In turn, this tailored reporting approach assists investors in making well-informed decisions in assessing the environmental and societal risks of agribusinesses. Originality/value The study offers a framework explaining how agribusinesses can increase the likelihood of investors finding firms reporting relevant and persuasive, leading to increased investments in environmentally and socially sustainable practices.

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Section: Investor Value Orientation and Investment Decisionsmentioning

confidence: 99%

Investor value orientation and environmental and social implications: a case of New Zealand agribusinesses

Perera

2024

SRJ

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Why do investors prefer sustainability? A bibliometric review and research agenda

Paulsy,

2024

XJM

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Purpose The study aims to identify the trends in the scholarly works on investors preference toward sustainable investments by synthesizing their knowledge structures. Design/methodology/approach A systematic search approach using PRISMA protocol on the Scopus database was used to generate a sample of 403 publications for the purpose of bibliometric analysis. The study performed a range of analyses, including three-field plot analysis, thematic mapping and cluster analysis using the VOSviewer and Biblioshiny software. Findings The key findings comprise the identification of four clusters within the subject, namely, corporate social responsibility and environmental, social and governance (ESG) investing, ethical investing, green finance and socially responsible investments. This study offers a clear picture of the publishing advancement and research diversification of four selected clusters' research themes, and cluster subthemes. Practical implications The research reveals the social and intellectual structure of the field, which provides the future researchers an insights into emerging themes and provides them opportunities for collaboration as well. The outcomes of the research hold significance for policymakers, governing bodies, aspiring scholars, advocates for the environment and investors. It offers an insightful framework for implementing sustainable practices, balancing profits, and environmental risks and creating value from environmentally conscious research and practice. Originality/value The future direction and extensiveness of research work have been explored using the themes generated. To the best of the authors’ knowledge, this study, which combines the VOSviewer and Biblioshiny tools, is likely the first attempt to provide a thorough bibliometric analysis in the research sphere of investors preferences toward sustainable investments.

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IFRS and ESG Disclosure in Indian Corporate Sector

Dayanandan,

Donker,

Kuntluru

2023

Journal of Emerging Market Finance

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World-wide, there is movement toward embracing environmental, social, and governance (ESG) issues in corporate conduct and performance. These developments have led to movement toward “reimagining capitalism,” and many firms have ridden the wave of investor enthusiasm for firms that prioritize ESG disclosures. The present study examines the role of International Financial Reporting Standards (IFRS) in India on ESG and overall ESG reporting. The Indian capital markets regulator, SEBI, had made integrated reporting compulsory for listed firms to disclose information about matters that substantively affect the organization’s ability to create value over the short, medium, and long term at a time. Motivated by this episode, we examine how accounting regulations in the form of IFRS could influence ESG disclosures in India. Based on the ESG scores of 104 non-financial firms in India from 2013 to 2021, the study finds a positive relationship between ESG reporting and IFRS introduction in India. The performance of firms (return on assets) and leverage had a negative impact on ESG disclosures. JEL Codes: G14, K22, L51, M38, M41

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Do Values Predict Socially Responsible Investment Decisions? Measuring the Moderating Effects of Gender

Cited by 3 publications

References 97 publications

Investor value orientation and environmental and social implications: a case of New Zealand agribusinesses

Investor value orientation and environmental and social implications: a case of New Zealand agribusinesses

Why do investors prefer sustainability? A bibliometric review and research agenda

IFRS and ESG Disclosure in Indian Corporate Sector

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