Sustainable Finance and Sustainability Reporting. A Literature Review

Academic Paper from the year 2022 in the subject Business economics - Controlling, grade: 2.0, Rhine-Waal University of Applied Sciences, course: Sustainable Development Management, language: English, abstract: This paper gives an overview over sustainable finance and sustainability reporting. To keep and expand the balance of green capital supply and demand, we need sustainable financing on a large scale in various industries. Sustainable finance is standards, regulations, and products from an inclusive process of considering social, governance, and environmental aspects when investing. The investment includes but is not limited to climate change mitigation, forests regeneration, human capital, green skills advancement, and regulations for private and public sectors. Sustainability reporting showcases operations impact on SD's social, governance, and environment dimensions. It gives corporates a better image of transparency and, for governments, a broader understanding of companies' risks and opportunities. Companies are on their pathways to minimize their CO2 emissions. Still, we do not have inclusive assessment standards worldwide to provide the public and investors with indicators of whether a company is sustainable or not. However, the International Financial Reporting Standards (IFRS) is working to develop an International Sustainability Standards Board (ISSB) and introduce it to COP26 stakeholders.

DAAD Scholar | SDGs Advocate - AIESEC Alumni - Global Shaper - YOUNGO - Youth Time Ambassador - UPG Sustainability Leader Sayed did his bachelor's degree in International Relations, and he is now pursuing his Master's degree in Sustainable Development Management at Rhein Waal University in Germany. Sayed is a passionate young talent with experience in communications, project management, SDGs consultancy, and mentorship in international and national NGOs. To name some, he has a career background as Country Director of International Exchange programs for AIESEC in Afghanistan, International Relations Consultant for AIESEC in Vietnam, Head of Organizational Development and Member of Board of Directors in VNDO, and Associate Member in AmCham (American Chamber of Commerce in Afghanistan). Currently, he is Youth Time Ambassador, Research Assistant in the German Federal Association for Sustainability, and Sustainability Leader in UPG. His experiences have covered projects in Afghanistan, India, Bahrain, and Egypt. He supports and has enthusiasm in working for the SDGs through various youth-led available platforms. He believes in teamwork, leadership, and passion for a results-oriented working environment. He has received various awards and honors such as, Human Rights Awardee 2021 from the Geneva Centre for Human Rights Advancement and Global Dialogue, EPOS-DAAD scholarship to pursue his master's degree in Germany, and Appreciation Certificate from the Parliament House of Afghanistan. He has taken part actively in prestigious conferences such as COP26 and COY16 in Glasgow, UK, World Youth Forum 2022 in Sharm-El-Sheikh, Egypt, and World's Largest Lesson 2018 in Amwaj, Bahrain.