The Routledge Handbook of Green Finance

Othmar M. Lehner is the director of the Center for Accounting, Finance and Governance at the Hanken School of Economics, Helsinki. Theresia Harrer is a postdoctoral researcher in sustainability accounting at the Hanken School of Economics, Helsinki. Hanna Silvola is an associate professor of accounting at the Hanken School of Economics, Helsinki. Olaf Weber is a professor at the Schulich School of Business and holds the CIBC Chair in Sustainable Finance.

Introduction: Setting the Scene for Green Finance Part 1: Green Finance Market and Regulatory Environments 1. Sustainable finance ecosystem: A case study from Aotearoa New Zealand 2. Accounting for a Green Economy – Sustainable Finance and the harmonization of sustainability reporting 3. Double Materiality: Why does it matter for sustainability reporting? 4. Climate Scenario Analysis for Central Banks 5. Public Financial Institutions and Climate Change 6. Internal Carbon Pricing in Research and Practice Part 2: Green Finance Instruments and their Effects 7. Corporate Environmental Impact: Measurement, Data, and Information 8. Corporate Carbon Management Systems and Carbon Opportunity: An International Study 9. Beyond Monetary Gain: Motivational Correlates of Sustainable Finance 10. The influence of firm´s ESG initiatives on firm value: An analysis for select European firms 11. The yields of green bank bonds - Are banks perceived as trustworthy in the green financial markets? Part 3: Sector and Country Specific Aspects 12. The Quest for Global Green Finance Participation: Developing Countries and Barriers to Full Participation 13. Accounting as a mediating practice between values and contexts: a research agenda on impact investment 14. When do bank loans become green? 15. Public Policy and Green Finance in China 16. Green finance in China: System, practice, and international role 17. Finance without Unified Measurement Framework: Rise of Collective Norm Entrepreneurs in Impact Finance in Japan 18. Green Finance Strategies in Africa: A Focus on Capital Market-Based Impact Investments in Small and Medium-Sized Enterprises in Ghana 19. The United Nations’ Principles for Responsible Banking and CSR and corporate governance in the banking industry Part 4: Critical Perspectives 20. Measuring Biodiversity: Mission Impossible 21. Can nuclear attract green finance? 22. Green, Greener, not Green Enough? Critical Perspectives on Green Bond Covenants 23. The Hidden Costs of Impact Measurement Part 5: Building Theory on Green Finance 24. Sustainability reporting of state-owned enterprises: current practices and implications of the CSR-Directive 25. Assessing the current state of research on climate and environment-related financial risks: What are we missing? A review and research agenda 26. A systematic literature review on financial stock performance of sustainable investments: Bridging the gap between empirical evidence and recent theoretical models 27. Arguing for urban climate change adaptation finance – A bibliometric study 28. Green Bonds as a Tool of Green Financing 29. Building normativity in sustainability reporting: from national to European Union-level regulations 30. Air Pollution and Investors’ Behavior: A Review of Recent Literature