Browsing by Author "Le T"

Now showing 1 - 3 of 3
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    Climate risk disclosures and global sustainability initiatives: A conceptual analysis and agenda for future research
    (ERP Environment and John Wiley and Sons Ltd, 2023-09-11) Ngo T; Le T; Ullah S; Trinh HH
    Climate change impacts, risks and sustainability disclosures have attracted increasing attention from scholars in various streams of the economics and finance literature towards achieving the UN's Sustainable Development Goals (SDGs). Within the stream of climate finance, the global initiatives for corporate social responsibility (CSR) and environment, social and governance (ESG) practices have had important roles in leveraging firms to become more actively involved in environment-related disclosure, in which climate risk reporting is central to evaluating whether and to what extent a firm and its operations are friendly to the environment. Along with the growth of the UN Principles for Responsible Investing in 2005, one of the most recent global initiatives that has been formed is the Taskforce on Climate-Related Financial Disclosures (TCFD), which has considered the climate-related financial disclosure recommendations of G20 finance ministers. Given that TCFD recommendations have recently been released for a broad domain of players (such as banks, investors, insurers and governments) in various countries (e.g., New Zealand, the United States and Japan), we surveyed the most recent studies on the TCFD by using a conceptual framework for climate-related disclosures focusing on studies published worldwide. On the basis of a thorough review, we highlight the essential functions of financial markets and also provide the critical implications for different market players ranging from providers to supporters of the TCFD. Our study offers a timely conceptual review of the TCFD which is critical for stimulating sustainable investments, climate finance and enhanced corporate reporting.
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    From Efficiency Analyses to Policy Implications: a Multilevel Hierarchical Linear Model Approach
    (Taylor and Francis Group, 2021-09-25) Dao TTT; Mai XTT; Ngo T; Le T; Ho H
    This paper examines the key factors that influenced the cost efficiency of 7,633 Vietnamese manufacturing firms during 2010–2016 via a hierarchical linear modelling (HLM) approach. The main reason for using HLM in this case is that observations in the same group may not be independent from each other (e.g. firms operate within the same city), and some variables may not vary across those observations. Although most of the findings are consistent with previous studies, the statistical power of our HLM model is higher than that of the traditional single-level analysis, suggesting that HLM can provide better analytical insights. The results further indicate a case for cities or provinces pursuing different policies aimed at improving the performance of their local firms.
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    Systematic Review on the Barriers and Challenges of Organisations in Delivering New Net Zero Emissions Buildings
    (2024-06-16) Mahmoodi M; Rasheed E; Le T
    Achieving the net zero emissions target that was set in the Paris Agreement to mitigate the risks of climate change seems increasingly difficult as countries and sectors of the economy are falling behind the expected trajectory. The building and construction industry, as one of the main contributors to global emissions, has an essential role to play toward this aim. Net zero emissions target has been introduced to this sector as well; however, achieving it is a very challenging and complex task. Many studies have been undertaken on implementing different measures and strategies to reduce the industry’s carbon footprint. These studies identified many challenges and barriers in transforming the industry. This paper aims to provide a systematic review of challenges that organisations face in delivering new net zero emissions buildings. The relevant journal articles published since the Paris Agreement were identified and analysed using mixed-method data analysis, including quantitative (science mapping) and qualitative (thematic) analysis. The result showed increased attention to the subject over this period, with China, the UK, and Australia being the top contexts for research. The most discussed groups of barriers were “economic”, “knowledge”, and “technical”, respectively, followed by “organisational”, “market”, “technological”, and “legal” barriers.