Nachhaltigkeitswirtschaft und ESG-basierendes Impact Investing

Translated title of the contribution: Sustainability economy and ESG-based impact investing

Othmar M. Lehner, Heimo Losbichler

Research output: Contribution to journalArticle


This article presents the topics of measuring E - Environment, S - Social Impact and G - Governance factors as well as equity and debt financing of companies and provides a market overview of actors and instruments. In particular, the reporting frameworks such as SASB, G4 and GRI are dealt with, the problem of "impact investing" in small start-ups is explained and the new area of "green financing" is presented.
Translated title of the contributionSustainability economy and ESG-based impact investing
Original languageGerman
Pages (from-to)63-68
JournalRethinking Finance
Issue number2
Publication statusPublished - Apr 2020


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