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To plan environmental policies it is important to identify factors influencing their effective implementation. Regarding Greek environmental policy, several factors have been underlined in the literature influencing its implementation. These include, among others, the structure of state mechanisms, the existence of clientelistic networks, the weak civil society and specific characteristics of political culture (Bromley, 1997; Lekakis, 1995; Spanou, 1998). In the recent literature the social capital of a community has also been recognized as having a significant influence during the implementation of all stages of environmental policy (Jones, Sophoulis, Iosifides, Botetzagias, & Evangelinos 2009).

This work analyzes, through social-environmental reports, whether banks with higher transparency in social-environmental policies better safeguard financial stability in Brazil.

The analysis is carried out through a panel database analysis of the 42 largest Brazilian banks, representing 98% of the Brazilian financial system. Seeking to avoid spurious results, we followed rigorous methodological standards. Hence, we conducted an empirical analysis using a dynamic panel data model, we used the difference generalized method of moments (D-GMM) and the system generalized method of moments (S-GMM).

The results show that the higher the transparency of social-environmental policies, the lower the chance of possible stress on the financial stability of Brazilian banks. In sum, this study builds evidence that disclosing risks related to policies about sustainability can enhance financial stability. It is essential to highlight that social-environmental transparency does not have as direct objective financial stability.

The manuscript submitted represents an original work that analyzes whether banks with higher transparency in social-environmental policies better safeguard financial stability. Some countries, such as Brazil, have their potential for sustainable policies spotlighted due to their green territory and diverse natural ecosystems. Besides having green potential, Brazil is a developing country with a well-developed financial system. These characteristics make Brazil one of the best laboratories for studying the relationship between transparency in social-environmental policies and financial stability.

The purpose of this paper is to provide evidence of connections between sustainability policy goals included in public procurement tenders and offers and their achievement through contract award.

Two hypotheses based on extant literature and the inducement–contribution theory were tested by means of a survey of 281 procurement files from 2007 to 2009 relating to eight product categories and four European Union (EU) member states. Data were analyzed using structural equation modeling.

Findings indicate that public procurement was more effective in influencing socially responsible goals than environmental goals. In terms of supplier readiness, vendors achieved greater progress in delivering green than socially responsible operations.

The collection and analysis of data are based on procurement files, which is a new but also a complex procedure. In comparison to survey data, the data from procurement file analysis are less biased.

Public procurement practitioners and sustainability policymakers should consider the use of public procurement as a lever to attain environmental and socially responsible goals.

Evidence has been provided to demonstrate the strategic use of public procurement impacts on environmental and socially responsible goals, thereby benefiting society.

This study contributes in three main ways: first, by adding to existing, limited research on the use of public procurement as a lever of policy goals attainment; second, by examining environmental and socially responsible policy in one study; and third, through providing evidence across EU member states.

This study aims to examine whether social inclusion policies promote financial inclusion. Three social inclusion policies were analyzed: gender equality policies, environmental sustainability policies and social protection (SP) policies.

The study used the panel fixed effect regression methodology to analyze data from 48 low- and medium-income countries.

The results show that social inclusion policies do not have a significant effect on financial inclusion. Also, the older population is less likely to own an account at a formal financial institution in low- and medium-income countries that have strong environmental sustainability policies and institutions. The implication of the finding is that the policies and institutions established to promote environmental sustainability can discourage the older population from keeping the population's wealth in formal financial institutions in the country.

Policy makers should consider how social and environmental policies and programs can be designed to promote financial inclusion for older individuals in the individuals' countries.

The financial inclusion literature has not considered the role of social inclusion policies in promoting financial inclusion for individuals, businesses and the excluded groups in a country.

Trade liberalization policies pursued by the Pacific Forum Island Countries (FICs) have been further cemented as an appropriate strategy for economic growth through the recently adopted trade agreements. Proponents of trade liberalization also argue that free trade leads to improvements in environmental quality. According to the “environmental uznets curve” (EKC) hypothesis there would initially be some environmental degradation, but as income rises through free trade, demand for higher environmental quality would lead to improvements in the quality of the environment. It is suggested that FICs should have complementary environmental and social policies to ensure that the environment is sustainably managed and the poor are not left out in the new economic environment. Free trade amongst the FICs therefore is not a case of “two gains for one”. That is, we cannot expect both a rise in per capita income and environmental quality to be delivered simultaneously without the adoption of complementary environmental and social policies. The vulnerable environment of the FICs cannot wait for environmental quality based on the EKC hypothesis.

The purpose of this study to brought new dimensions by inserting market conditions and investor sentiments as independent variable measure their impact on government policy formulation and sustainable development. This research also measures the moderating effective stakeholder engagement. Previous research has focused on demystifying the relationship between green bonds and sustainable development.

The analysis part of the research is initiated by factor analysis on the sample size of 100. After the construction of appropriate statements matching the research objective, it was circulated to the respondents of northern region of India. The sampling technique was random in nature through which data analysis on 700 respondents was done. For meeting research objectives present research applies PLS algorithm on the conceptual model framed through review of literature.

Out of all independent variables green bond issuance is having statistically significant impact on government policy formulation and investors’ sentiment is having statistically significant impact on sustainable development. Rest all other pairs are statistically insignificant. For an investor, it is necessary to understand that how its sentiments impacts government policy formulation and the health of ecology.

The research produced results with management implications for practitioners and policy makers that are very significant to the fields of sustainability, green finance and environmental policy. Green bonds also influence government policy, illustrating how green financing may revolutionize environmental laws and regulations.

The social implications of this revelation are considerable. The research enhances knowledge about sustainable development by emphasizing the importance of green bonds in supporting environmentally friendly activities. It allows for transparent reporting, increasing social accountability and reputation while attracting environmentally conscious consumers and fostering community trust. According to the survey, investor sentiment and their enthusiasm for eco-friendly investments may push more money to efforts that are good for society and the environment. This study enhances consciousness about sustainable finance, which has the potential to inspire beneficial social shifts towards a more environmentally and socially equitable future.

These social ramifications manifest themselves in various socioeconomic and environmental issues of the society in addition to credit and public policy. Second, it is evident that green bond emissions are influencing government policy, demonstrating the power of financial instruments to encourage environmentally beneficial social outcomes by providing officials with an incentive to modify environmental regulations.

The purpose of this paper is to explore recent calls to include social and environmental considerations in supply chains by analyzing the sourcing of raw materials from impoverished communities to reduce environmental impacts and social exclusion in biofuels production.

A case study methodology based on interviews and focus groups with supply chain members and other stakeholders is conducted in Brazil, a major biofuels producer and user. Two supply chain cases, fuel ethanol and biodiesel, illustrate the challenges of recent government policies and industry attempts to improve sustainability within the supply chain.

Although government and industry recognize the importance of providing opportunities for impoverished communities in biofuels supply chains, there remain considerable pressures to economize at the expense of sustainable supply chain policies. Sourcing from impoverished farmers who lack basic business knowledge, and distrust industry and government policy, compound these challenges.

While sustainability research now emphasizes the importance of considering interactions among economic, environmental, and social parameters, little is known about integrating poorly educated, impoverished farmers within supply chains. Basic business education is needed, and further research should explore entrepreneurial dynamics within impoverished communities.

Supply chain managers should acquire skills for engaging with impoverished farmers lacking formal education. Cooperatives can bridge knowledge asymmetries between buyers and suppliers, but will require support from industry if sustainable supply chain policies are to succeed.

Most sustainable supply chain scholars acknowledge the importance providing opportunities for impoverished communities, but few have explored how potential entrepreneurs from impoverished communities can participate as productive supply chain members.

This study analyses the scope of social and environmental reporting from the perspective of integrating it in financial reporting and comments on a new approach regarding the presentation of social and environmental information in the annual reports from Romanian companies’ perspective.

A literature review introduces and justifies the second part of the research. The latter is organised as an exploratory study based on interviews. It presents the current state of Romanian companies’ availability for reconsidering financial reporting from the perspective of corporate social responsibility.

While social and environmental involvement of Romanian companies is at an early stage, there is a basis for future development of corporate reporting by addressing social and environmental aspects. We noticed that companies have the tendency of responding rather to a mandatory framework than a voluntary one.

The limitations of the research are linked to the study population. The small number of Romanian companies that publicly manifest interest for social responsibility determined the choice of a qualitative instead of a quantitative research.

The exploratory study based on the case of Romania accompanies the present state of non-financial versus financial reporting in order to highlight measurable and non-measurable, but relevant, information to be considered in a future reporting framework.

The study advances new lines in accounting research by confronting the national and international perspectives of social and environmental reporting. Debates and arguments on the research results add value and utility to the research.