مجلة التمويل والاستثمار والتنمية المستدامة
Volume 10, Numéro 2, Pages 617-638
2025-12-29

Esg Investing Within The Framework Of Sustainable Finance: Conceptual Foundations And Contemporary Practices

Authors : Belhadi Ouassila .

Abstract

ESG investing has gained global prominence and become a cornerstone of sustainable finance. This study aims to explore ESG investing through outlying its theoretical foundations, identifying key worldwide drivers and challenges, and analyzing contemporary global practices and trends. Employing a descriptive analytical methodology, this study draws on data and institutional reports to explore how ESG investing considerations are incorporated across various investors and regions. The findings reveal a shift of ESG investing from an ethical initiative to a mainstream financial strategy, accompanied by growing convergence toward standardization and transparency in reporting. Overall, the study enhances understanding of ESG investing as a mechanism that reconciles financial performance with ethical and long-term sustainability goals.

Keywords

ESG investing ; sustainable finance ; responsible investment ; sustainability reporting