IDEAS home Printed from https://ideas.repec.org/a/ids/ijisde/v19y2025i3p344-366.html
   My bibliography  Save this article

Disclosure behaviour of sovereign wealth funds in relation to environmental, social and governance and sustainable development goals

Author

Listed:
  • Marty-Jörn Klein

Abstract

This paper deals with the current state of environmental, social and governance (ESG) and sustainable development goals (SDG) disclosure by 97 sovereign wealth funds (SWFs) worldwide, which together account for 99% of global total SWF assets. The aim of the paper is to give an overview of current disclosure behaviour for different types of SWFs and on a regional basis in view of the macro-economic environment. Pursuing an econometric approach, we test a series of hypotheses using various measures of the sustainable behaviour of SWFs on both the institutional and country levels. Our findings suggest that self-reported ESG and SDG data are still mostly opaque. Variations in the scope, measurement, and weight of parameters make comparisons difficult. Forty-nine percent of all SWFs do not disclose on ESG, and 73% do not disclose SDG data. Furthermore, 56% of SWFs from developed countries do not report on ESG.

Suggested Citation

  • Marty-Jörn Klein, 2025. "Disclosure behaviour of sovereign wealth funds in relation to environmental, social and governance and sustainable development goals," International Journal of Innovation and Sustainable Development, Inderscience Enterprises Ltd, vol. 19(3), pages 344-366.
    • Handle: RePEc:ids:ijisde:v:19:y:2025:i:3:p:344-366
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=145962
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijisde:v:19:y:2025:i:3:p:344-366. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=33 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.