Impact investing in the era of new regulations on Global Sustainable Reporting Standards: a new vector to support the evolution of this sustainable investment practice?

Details

Supervisors

De Rongé, Yves

Faculty

Louvain School of Management

Degree label

Master [120] en sciences de gestion, à finalité spécialisée

Abstract

In response to growing global concerns over social and environmental issues, the financial sector is increasingly prioritizing sustainability. This shift has led to the emergence of impact investing as a powerful tool to address both financial and societal goals by generating positive social and environmental outcomes alongside financial returns. Impact investing aligns capital with sustainability objectives, fostering innovation and supporting projects that drive meaningful change. The implementation of new reporting standards, such as the Corporate Sustainability Reporting Directive (CSRD) by the European Union and the standards set by the International Sustainability Standards Board (ISSB), aims to standardize the reporting of Environmental, Social, and Governance (ESG) factors. This thesis examines the influence of these new regulations on the evaluation and evolution of impact investing. The aim of this research is to understand how new sustainable reporting standards affect the evaluation of impact investing and whether they are effective in facilitating the evolution of this sustainable investment practice. By providing a comprehensive analysis, this thesis contributes to the broader understanding of how regulatory frameworks can support the growth of impact investing and promote global sustainability goals.