Primarily, a paramount comprehension of the pertinent terminology, namely “ESG,” “Impact,” and “Fintech” is established as a foundational prerequisite for delineating the interview sample. Subsequently, an exhaustive literature review is conducted to present the current state of research and expound upon the prevailing developments. Additionally, an encompassing portrayal of the impact investment landscape is provided, while pertinent reporting standards are introduced for comprehensive understanding.

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Revisiting Theory of Sustainable Investing: ESG and Impact

  • Karen Wendt,
  • Mathias Hauser

摘要

Primarily, a paramount comprehension of the pertinent terminology, namely “ESG,” “Impact,” and “Fintech” is established as a foundational prerequisite for delineating the interview sample. Subsequently, an exhaustive literature review is conducted to present the current state of research and expound upon the prevailing developments. Additionally, an encompassing portrayal of the impact investment landscape is provided, while pertinent reporting standards are introduced for comprehensive understanding.