Sustainable Finance and responsible investment: Exploring the role of corporate governance and ethical decision-making
Abstract
This study provides an integrative overview of literature on sustainable finances and responsible investments and emphasizes the key role of administration and management and ethical decision-making. By synthesizing the findings of recent empirical and theoretical research of the study, it emphasizes key dimensions, such as the diversity of the Board of Directors, the effectiveness of the audit committee, active ownership, the publication of ESG and the integration of climate. The evidence suggests that gender diversion records and financially literate audit committees increase the reports and responsibility of enterprises. Ethical investment practices, especially those that include active engagement and integration of ESG, are increasingly associated with excellent financial performance and risks alleviation. The review also examines emerging challenges, including the need to adapt the framework of management of public digital transformations, algorithmic decision-making and ESG procedures specific to the region. A study identified critical gaps in geographical representation and methodological approaches. This synthesis contributes to further understanding how the structures of administration and ethical imperative intersect to form the future of sustainable investments.
Fields of Study & Subjects
Corporate Social Responsibility Reporting
Sustainable Finance and Green Bonds
Corporate Finance and Governance
Publication details
- Journal / source
- EDPACS
- Volume
- 71
- Issue
- 6
- Pages
- 1–11
- Publication date
- 20 January 2026
- Language
- EN