This book addresses current developments in the field of sustainable finance, conveying the relevant theories in connection with their practical application. It considers the sustainable finance ecosystem from a broad and integrated viewpoint and presents a comprehensive and cohesive roadmap.

Güler Aras is a professor of Finance and Accounting at Yildiz Technical University, Istanbul, Turkey.

Introduction: What Is Sstainable Finance and Why? Part I: Sustainable Financial Markets and Instruments 1. Sustainable Finance Mechanisms, Instruments, and Financing SDGs 2. Approaching Investments of Private Equity Funds Based on ESG Criteria 3. Impact Investing 4. Carbon Offsetting and Climate Innovation 5. Towards an Ethical Economy of Sustainable Finance: From ESG Reporting and Investments to Due Diligence Regulation of the European Union Part II: Sustainable Finance Alignment Approaches 6. Regulations as a Driver of Sustainable Finance: Sustainable Taxonomies 7. Institutional Investors and Sustainability Reporting 8. Bank Social Responsibility (BSR): When the Internal Audit Function Innovates for Sustainable and Responsible Finance and Value Creation 9. Conclusion: Future Perspective