Advancements of Impact Assessment in Sustainable Finance: A systematic literature review focusing on Socially Responsible Investment practices

Auteurs

  • Karam ACHARGUI Ibn Zohr University, Agadir
  • Laila AMZIL Ibn Zohr University, Agadir

Mots-clés:

Impact assessment, impact measurement, performance evaluation, non-financial performance, extra-financial performance

Résumé

The main objective of this paper is to analyze works of literature on Impact assessment practices in sustainable finance and to highlight the different methods and indicators employed to assess the impact of Socially responsible investments SRI. The research uses the bibliometric and systematic literature review of the Impact assessment of SRI from 2015 to 2023. Considering the methodological issues involved in measuring impact in the complex environment of socially responsible investment, the paper aims to contribute to the advancing of the scientific evaluation of socially responsible investment, thus providing pertinent information to researchers, practitioners and policy makers.

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Publiée

2024-08-15