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Mozaffar Khan, G. Serafeim, Aaron Yoon (2016)
Corporate Sustainability: First Evidence on MaterialityThe Accounting Review, 91
G. Friede, T. Busch, A. Bassen (2015)
ESG and financial performance: aggregated evidence from more than 2000 empirical studiesJournal of Sustainable Finance & Investment, 5
C. Ditlev-Simonsen, F. Wenstøp (2016)
Attitudes towards ethical pension management among Norwegians, 30
[Finance plays a central function in the business world. From being included in small and specialized funds, Environment, Social, and Governance (ESG) and socially responsible investment (SRI) have become part of the mainstream for investors and analysts. In this chapter, I will address what ESG, SRI, environmental and social risk assessment, and ethical investment are about, as well as different investment strategies taking these into account. Further, dilemmas that arise are introduced such as what is a sustainable sector or product and how this differs based on the values of individuals. The move from addressing sustainability issues as a risk reduction activity to a business opportunity is discussed. Finally, the Norwegian Pension Fund, the world’s largest fund, is used as an example to illustrate product-based and conduct-based exclusions in practice.]
Published: Dec 15, 2021
Keywords: Environmental Social Governance (ESG); socially responsible investment (SRI); Risk; Greenwashing; Taxation; Strategy; Dilemma; Screening; Value; Attitude; Responsible corporation; The Norwegian Pension Fund; Exclusion; Return on capital
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