Beyond Profit: Ethical Imperatives and the Role of Duty of Care in Sustainable Investment Strategies

Nartey, Emmanuel K. (2025). Beyond Profit: Ethical Imperatives and the Role of Duty of Care in Sustainable Investment Strategies. International Journal of Economics and Finance (IJEF), 17(1) (in press).

URL: https://www.ccsenet.org/journal/index.php/ijef

Abstract

This paper critically examines the dynamic and evolving landscape of sustainable finance, exploring the complex interrelations between key investment strategies such as Socially Responsible Investing (SRI), Environmental, Social, and Governance (ESG) investing, impact investing, and thematic investing, alongside the European Union’s Corporate Sustainability Due Diligence Directive (CSDDD). Through an extensive review of 50 scholarly articles and 25 global corporate reports, the study interrogates the conceptual ambiguities and overlapping elements inherent in these frameworks, revealing notable deficiencies in the ethical principles that underpin them. At the heart of this inquiry lies the concept of the duty of care, which compels investors to consider the broader social and environmental implications of their financial decisions. While these investment approaches purport to address pressing global challenges such as climate change and resource scarcity, the findings suggest that many of them prioritise fina

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