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"The ambitious policy agenda in relation to sustainability requires a shifting mindset in the financial sector, in order to finance the transformation towards sustainability."
"... since 2015 investors have increased their visibility through their climate pledges and ESG performance. However, they have mostly failed to divest from fossil fuels. We draw on this evidence to propose a novel international climate finance research agenda."
"The proposed climate disclosure rule is unnecessary, unjustified, and an expensive exercise in environmental bureaucracy with little to no practical benefit for U.S. investors. The billions of dollars in additional compliance costs would fall on the shareholders, employees, and customers of U.S. public companies, while the benefits would flow to a handful of large asset management, consulting, and accounting firms."
"Quasi-convexity in probabilistic mixtures is a common and useful property in decision analysis. We study a general class of non-monotone mappings, called the generalized rank-dependent functions, which include the preference models of expected utilities, dual utilities, and rank-dependent utilities as special cases, as well as signed Choquet integrals used in risk management."
"... the appointment of a female risk officer is not sufficient to reduce risk-taking by banks."
"Our findings are consistent with the resiliency hypothesis concerning the CSR-financial performance link, as well as the remark that better CSR performance is associated with improved information transparency."
"Our findings offer new evidence on how economic shocks transmit to banking industry losses with implications for risk management and supervision."
"The higher the degree of loss aversion, the lower is the likelihood to invest in other risk management activities is when self-protection is implemented. Our results help to explain the lack of demand for catastrophe insurance or cyber risk insurance and have important implications for corporate risk management and public policy."
"... as liquidity providers, well-capitalized banks support economic adaptation to climate change."
"Our evidence also implies that client firms that share the same audit office as breached firms increase their disclosure of cybersecurity risk and their demand for cybersecurity human capital. Reconciling with the Bayesian learning theory, these effects only manifest for auditors located in states that have been only sporadically exposed to data breaches."