Publications

Publikationen

The members of the Sustainable Finance Research Platform publish their research in various formats.

The Platform’s Policy Briefs play a central role. In addition, there are discussion and working papers from the partner institutes as well as selected external publications.

All publications

  • Policy Brief, Sustainability Risks and Opportunities

    PB 6/2022: The first ECB bottom-up climate stress test: dealing with data gaps and methodological challenges

    The ECB’s “SSM Climate risk stress test,” published in July 2022, provides an important step toward integrating climate change related risks into the banking system.…

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  • Scientific publication

    The Accounting Review: Spillover effects of tax avoidance on peers’ firm value

    This research examines spillover effects of tax avoidance on peers’ firm value using the setting of the European Commission’s state aid investigations of private letter…

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  • Policy Brief, Sustainability Reporting, Sustainability Risks and Opportunities

    PB 5/2022: Standardized stress test scenario can improve climate risk reporting

    More and more countries, regions, cities, companies, and financial institutions are defining climate neutrality as a strategic goal. So far, however, it is not possible…

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  • Policy Brief, Sustainability Reporting

    PB 4/2022: Key observations about the open EU consultation on the functioning of the EU ESG ratings market

    The European Commission has launched a consultation on the functioning of the ESG ratings market in the European Union and on the consideration of ESG…

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  • Policy Brief, Sustainability Reporting

    PB 3/2022: Raising transparency through TCFD-aligned climate reporting

    The availability of consistent and comparable climate-related information is a decisive factor in considering the effects of climate change for business and investment decisions. The…

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  • Policy Brief, Sustainability Reporting

    PB 2/2022: Closing the transparency gap: Germany’s G7 presidency is an opportunity to promote sustainability reporting internationally

    The German G7 presidency presents the opportunity to advance a central pillar of sustainable finance at the international level: mandatory disclosure of ESG risks and…

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  • Scientific publication

    iScience: Carbon Contracts-for-Difference: how to de-risk innovative investments for a low-carbon industry

    The shift to climate neutrality requires new process technologies for energy-intensive industries, such as steel, chemicals, or cement. A variety of technology options exist –…

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  • Scientific publication

    European Journal of Operational Research: Non-Contour Efficient Fronts for Identifying Most Preferred Portfolios in Sustainability Investing

    The paper focuses on investors whose strength of interest in sustainability issues (such as environmental, social, and governance) causes ESG to become a third criterion…

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  • Scientific publication

    Climate Policy: Financing the transformation: a proposal for a credit scheme to finance the Paris Agreement

    To achieve the goals of the Paris Agreement, massive investments in the real economy are needed. We propose providing long-term interest subsidized loans to companies…

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  • Scientific publication

    Organization & Environment: Under Pressure? The Link Between Mandatory Climate Reporting and Firms’ Carbon Performance

    We examine whether and how mandatory climate reporting leads to changes in firms’ carbon emissions. Drawing on legitimacy theory and using a difference-in-differences design, we…

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