Examinando por Materia "ASG"
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Ítem ¿Los activos de inversión con criterios ASG generan valor para el inversionista? evidencia a partir de ETF(Universidad EAFIT, 2022) Hoyos, Jonathan Camilo; Restrepo Ochoa, Diana ConstanzaÍtem Análisis de la integración y la relación con el costo de la deuda de los factores ASG en las empresas incluidas en los indices de Latinoamérica(Universidad EAFIT, 2023) Velásquez González, María Alejandra; Vergara Garavito, Judith CeciliaNowadays there is a strong tendency in the integration of ESG practices (environmental, social and governance) in the financial and real sector worldwide. Studies have been made in developed countries, nevertheless there are not enough studies for emerging economies such us the Latin-American ones, which represent different realities due to economic, social and politic variables. As a result, this investigation offers an opportunity to analyze this companies relating to their level of integration on ESG factors and the impact that this may have in the cost of debt level through the analysis of historic variables in a regression model of a data panel.Ítem El CFO como impulsor y patrocinador de los asuntos ASG en la compañía(Universidad EAFIT, 2022) Windmueller Palacio, Ivonne; González-Pérez, María AlejandraÍtem Impacto de la divulgación de las políticas ASG en el costo de la deuda (KD) : análisis multivariable en compañías de los principales sectores de la economía europea(Universidad EAFIT, 2024) Arroyave Zapata, Daniel; Saldarriaga Parra, Alejandro; Téllez Falla, Diego Fernando; Restrepo Ochoa, Diana ConstanzaThe main objective of this study is to determine to what extent the level of disclosure of the investments made by companies, in the environmental, social and governance (ESG) in the cost of debt (Kd). The methodology used to resolve this question was a data panel type model, for which a database was built with companies from the main economic sectors in the European market, along with the main financial indicators and the scores of each pillar. ASG as predictors or independent variables, and Kd as response variable; additionally, control variables considered important were used, such as company size, liquidity, and growth, to give greater reliability to the model regressions. The results showed that companies that present better financial results have been able to make greater investments in socio-environmental aspects, which has allowed them to obtain a lower cost of debt; however, companies that already make high investments and obtain very high scores stop receiving this benefit and once again have a higher cost of debtÍtem Impacto de la implementación de criterios ASG sobre el rendimiento del inversionista de renta variable en Colombia(Universidad EAFIT, 2020) Muñoz Arbeláez, Andrés Felipe; Sánchez Ramírez, Ricardo; García Rendón, John JairoÍtem Los criterios ESG en las sociedades mercantiles colombianas : su origen histórico y trayectoria a la luz de los desarrollos en el panorama internacional(Universidad EAFIT, 2024) Villegas Nicholls, Tomás; Palacio Salazar , Simón; Lorenzoni Escobar, LinaThe integration of ESG criteria in the business sphere is promoted as a key tool to ensure sustainability and competitiveness in a global context that demands greater transparency and corporate responsibility. This idea has resulted from a historical construction of the ESG concept, where a clear evolution of certain voluntary frameworks is identified up to their incorporation into regulatory frameworks, with the most recent example being Directive 2024/1760 of the European Union on sustainability due diligence. This has significant practical consequences, such as the coexistence of multiple ESG criteria, compliance with which could be leading to adaptation difficulties for companies. Following this trend, Colombia generally identifies a central body of ESG regulations that is being issued by the Financial Superintendence and the Superintendence of Companies, with a broad reference to frameworks and information standards from international professional organizations, all of which poses challenges in legal matters and also a different operation for companies.Ítem Principales determinantes desde la organización industrial que pueden explicar la rentabilidad de los portafolios ASG en Europa(Universidad EAFIT, 2023) Daher Vélez, Zein Bernardo; García Rendón, Jhon JairoÍtem Strategies 4 Climate(Universidad EAFIT, 2023) Herrera Rojo, Santiago; Sandoval Mina, Favian Hubeimar; Franco Restrepo, Luis Carlos; Dueñas Fonseca, Juan Sebastian; Vergara Garavito, Judith CeciliaThe MAF Challenge "Modeling and Applied Finance Challenge" is an annual event that brings together university students and professionals interested in the field of applied finance. The challenge aims to promote financial analysis and mathematical modeling in real-world situations. The Strategy 4 Climate (S4C) MAF Challenge's main objective is to address the challenges of mobilizing capital towards projects that contribute to climate goals. To achieve this, the development of an innovative platform is proposed that acts as a bridge between investors interested in sustainable projects and project creators who need financing. This platform will not only facilitate the connection between investors and projects, but will also provide financial advice and support on environmental, social, and governance (ESG) aspects. In this way, it is sought to ensure that the selected projects have the necessary support for their successful execution.