تطبيق معايير (ESG ) في المؤسسات المالية والشركات الليبية: التحديات وآليات التطوير

1- Amel-Zadeh, A., &Serafeim, G. (2018). Why and How Investors Use ESG Information: Evidence from a Global Survey. Financial Analysts Journal, 74(3), 87–103.

2- Alnnale, T. (2026). From Reactive to Proactive Governance: A Hybrid LSTM–Gradient Boosting Architecture for Real-Time Anomaly Signal Detection in Multi-Store Retail Supply Chain Decision Systems. Al-Farooq Journal of Sciences, 2 (1), 987-1005 2 (1), 987–1005.‏

3- Basel Committee on Banking Supervision. (2021). Climate-related Financial Risks: Measurement Methodologies. Bank for International Settlements.

4- Berg, F., Koelbel, J. F., &Rigobon, R. (2022). Aggregate Confusion: The Divergence of ESG Ratings. Review of Finance, 26(6), 1315–1344.

5- Bolton, P., Despres, M., Pereira da Silva, L., Samama, F., &Svartzman, R. (2020). The Green Swan: Central Banking and Financial Stability in the Age of Climate Change. Bank for International Settlements.

6- Buallay, A. (2021). ESG activities and banking performance. Journal of International Financial Markets, Institutions and Money.

7- Carroll, A. B. (1991). The Pyramid of Corporate Social Responsibility: Toward the Moral Management of Organizational Stakeholders. Business Horizons, 34(4), 39–48.

8- Clark, G. L., Feiner, A., &Viehs, M. (2015). From the Stockholder to the Stakeholder: How Sustainability Can Drive Financial Outperformance. University of Oxford.

9- Coleton, A., Font Brucart, M., Gutierrez, P., Le Tennier, F., & Moor, C. (2020). Sustainable Finance: Market Practices. European Banking Authority.

10- Crespi, F., &Migliavacca, M. (2020). The Determinants of ESG Rating in the Financial Industry. Sustainability.

11- Daugaard, D. (2020). Emerging New Themes in Environmental, Social and Governance Investing: A Systematic Literature Review. Accounting & Finance, 60(2), 1501–1530.

12- Deegan, C. (2002). Introduction: The Legitimising Effect of Social and Environmental Disclosures. Accounting, Auditing & Accountability Journal, 15(3), 282–311.

13- Di Tommaso, C., & Thornton, J. (2020). Do ESG scores affect bank risk taking and value? Corporate Social Responsibility and Environmental Management.

14- Donaldson, T., & Preston, L. E. (1995). The Stakeholder Theory of the Corporation. Academy of Management Review, 20(1), 65–91.

15- Eccles, R. G., Ioannou, I., &Serafeim, G. (2014). The Impact of Corporate Sustainability on Organizational Processes and Performance. Management Science, 60(11), 2835–2857.

16- Faruq, A. T. M., & Chowdhury, M. A. R. (2025). Financial Markets and ESG in Developing Countries.

17- Friede, G., Busch, T., &Bassen, A. (2015). ESG and Financial Performance: Aggregated Evidence from More than 2000 Empirical Studies. Journal of Sustainable Finance & Investment, 5(4), 210–233.

18- Gillan, S. L., Koch, A., & Starks, L. T. (2021). Firms and Social Responsibility: A Review of ESG and CSR Research in Corporate Finance. Journal of Corporate Finance, 66, 101889.

19- Khan, M., Serafeim, G., & Yoon, A. (2016). Corporate Sustainability: First Evidence on Materiality. The Accounting Review, 91(6), 1697–1724

20- La Porta, R., Lopez-de-Silanes, F., Shleifer, A., &Vishny, R. (1998). Law and Finance. Journal of Political Economy, 106(6), 1113–1155.

21- NGFS. (2021). Climate-related Financial Risks: A Survey of the Challenges Facing Central Banks and Supervisors. Network for Greening the Financial System.

22- Prior, D., Zarea, M., &Hegazy, M. (2026). ESG and Banking Financial Performance: A Multi-level Meta-analysis Review. Journal of Economic Asymmetries.

23- Radu, O. M., Dragomir, V., &Ionescu-Feleaga, L. (2020). ESG and financial performance of European banks. Journal of Accounting and Management Information Systems.

24- Schoenmaker, D. (2017). From Risk to Opportunity: A Framework for Sustainable Finance. Rotterdam School of Management.

25- Schoenmaker, D., &Schramade, W. (2019). Principles of Sustainable Finance. Oxford University Press.

26- Shleifer, A., &Vishny, R. (1997). A Survey of Corporate Governance. Journal of Finance, 52(2), 737–783.

27- Weber, O. (2014). The Financial Sector’s Impact on Sustainable Development. Journal of Sustainable Finance & Investment, 4(1), 1–8.

28- Weber, O. (2017). Corporate Sustainability and Financial Performance of Chinese Banks. Springer International Publishing.

29- World Bank. (2020). Sustainable Finance and ESG Integration in Emerging Markets. World Bank Publications.

30- Xu, J. (2024). AI in ESG for Financial Institutions: An Industrial Survey.

31- أبو النصر، مدحت (2021). الحوكمة البيئية والاجتماعية وأثرها على الأداء المالي للشركات العربية.