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Full-Text Articles in Business
2022 Private Capital Markets Report, Craig R. Everett
2022 Private Capital Markets Report, Craig R. Everett
Pepperdine Private Capital Markets Report
The Pepperdine private cost of capital survey was originally launched in 2007 and is the first comprehensive and simultaneous investigation of the major private capital market segments. This year’s survey specifically examined the behavior of senior lenders, asset‐based lenders, mezzanine funds, private equity groups, venture capital firms, angel investors, privately‐held businesses, investment bankers, business brokers, limited partners, and business appraisers. The Pepperdine survey investigated, for each private capital market segment, the important benchmarks that must be met in order to qualify for capital, how much capital is typically accessible, what the required returns are for extending capital in today’s economic …
Prison Break From Financialization: The Case Of The Pri Reporting And Assessment Framework, Diane-Laure Arjaliès, Daniela Laurel, Nicolas Mottis
Prison Break From Financialization: The Case Of The Pri Reporting And Assessment Framework, Diane-Laure Arjaliès, Daniela Laurel, Nicolas Mottis
Business Publications
Purpose
This article seeks to unravel the mechanisms through which financial actors agreed upon a sustainability accounting standard without financializing social and environmental issues, i.e., assigning a monetary value to sustainability.
Design/Methodology/Approach
The article examines the Reporting and Assessment Framework created by the United Nations Principles for Responsible Investment (UN-PRI), the leading reporting sustainability framework in the asset management industry. It relies on a longitudinal case study that draws upon interviews, participant observation, and archival data.
Findings
The article demonstrates that the conception of the framework was a funnelling process of sustainability valuation comprising two co-constituted mechanisms: a process of …