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https://doi.org/10.5772/intech...
Part of book or chapter of book . 2024 . Peer-reviewed
License: CC BY
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Integration of ESG Criteria in Financial Education

Authors: Carmen Pénnanen-Arias; Nicolás Barrientos-Oradini; David Álvarez-Maldonado; Carlos Aparicio Puentes; Víctor Manuel Yáñez Jara;

Integration of ESG Criteria in Financial Education

Abstract

The article highlights the absence of ESG criteria in financial education, risking economic, and ethical implications by neglecting future well-being. The bibliometric situation regarding financial education and ESG is assessed. Within this framework, the need to incorporate ESG factors in profitability evaluation is emphasized, particularly in adjusting discount rates to account for their impact. Moreover, it is possible to incorporate available data from Refinitiv to work with empirical material in academic processes. Including ESG variables in cash flow evaluation is crucial for comprehensive assessment. The article concludes by advocating for corporate governance standards that reflect the long-term sustainability impacts and the full integration of ESG factors into financial education.

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    selected citations
    These citations are derived from selected sources.
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    0
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    Average
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
hybrid