Our findings are limited to climate litigation, financial

The gap

Evidence profile

Sourced from the inline gaps and future-work section and stated research gap and abstract and discussion of the source papers, classified as general, drawn from work published between 2019 and 2026, spanning 7 journals. Those papers have been cited 231 times in total.

Supporting evidence — 8 representative gaps

• The Impact of Climate Finance and Corporate Sustainability on Firm Value in Multinational Companies in Indonesia (2026) · West Science Interdisciplinary Studies · doi

  Nevertheless, the unexplained variance suggests the presence of additional determinants, such as corporate governance, innovation capabilities, and market dynamics, which warrant further investigation. Practically, managers are encouraged to align climate finance with sustainability initiatives, while policymakers should strengthen the climate finance ecosystem through supportive regulations and improved access to sustainable financial instruments; future research is recommended to incorporate additional variables such as corporate governance, innovation capability, and digital transformation.

  generalinline gapsevidence 5/5
  Keywords: additional corporate governance innovation climate finance nevertheless unexplained variance suggests presence determinants capabilities market dynamics
• Biodiversity Accounting Disclosure, Climate Governance, and Environmental Risk Management: Their Effect on Corporate Reputation (2026) · Lead Journal of Economy and Administration · doi

  Future studies could explore the effects of Biodiversity Accounting Disclosure, Climate Governance, and Environmental Risk Management on corporate reputation in other industries. Research could investigate the impact of these variables on financial performance and stakeholder perceptions.

  generalfuture-work sectionevidence 5/5
  Keywords: future studies explore effects biodiversity accounting disclosure climate
• Green Financing in Karnataka: Progress and Challenges (2026) · Zenodo (CERN European Organization for Nuclear Research) · doi

  There is a lack of reliable and standardized data to measure the environmental benefits of financial returns. There is a big financial gap for large-scale sustainable projects. There is a need for more scalable and customized green financial products.

  generalstated research gapevidence 5/5
  Keywords: there lack reliable standardized data measure environmental benefits
• Theoretical Challenges of Corporate Legal Accountability for Climate Change (2026) · Danube · doi

  The paper identifies a gap in the current legal framework for corporate accountability for climate change. The paper argues that modern legal theory may be insufficient to fully grasp the complexities of corporate accountability for climate change.

  generalstated research gapevidence 5/5
  Keywords: paper identifies gap current legal framework corporate accountability
• Theoretical Challenges of Corporate Legal Accountability for Climate Change (2026) · Danube · doi

  The paper suggests that future research should focus on developing a pluralist approach to corporate accountability for climate change. The paper highlights the importance of considering the multilevel regulatory framework for corporate accountability for climate change.

  generalfuture-work sectionevidence 5/5
  Keywords: paper suggests future research focus developing pluralist approach
• Financialisation, Climate Finance, and the Calculative Challenges of Managing Environmental Change (2019) · Antipode · cited 107× · doi

  However, experiments in calculating time and value in climate finance continue, and although risk is being increasingly used to correlate different denominators of value, an overall solution for how climate change is to be accounted for in financial interventions remains elusive.

  generalabstractevidence 4/5
  Keywords: value climate experiments calculating time finance continue risk increasingly used correlate different denominators overall solution
• Climate policy uncertainty and corporate green innovation performance: From the perspectives of organizational inertia and management internal characteristics (2023) · Managerial and Decision Economics · cited 74× · doi

  Abstract The impact of policy uncertainty caused by climate change has attracted widespread attention, but there are few studies on the relationship between climate policy uncertainty and corporate green innovation performance.

  generalabstractevidence 4/5
  Keywords: policy uncertainty climate abstract impact caused change attracted widespread attention there relationship corporate green innovation
• Impacts of climate litigation on firm value (2024) · Nature Sustainability · cited 50× · doi

  While our findings are limited to climate litigation, financial actors have started to identify a transfer of tactics and trends from strategic climate litigation to other areas of sustain- ability such as nature risk45.

  generaldiscussionevidence 4/5
  Keywords: climate litigation limited financial actors started identify transfer tactics trends strategic areas sustain ability nature

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