An independent think tank that conducts and disseminates research on ESG and finance

Are Passive Investors a Challenge to Corporate Governance?

Corporate governance theories generally suggest that institutional investors could effectively improve the quality of governance through intervention and threat to exit. However, passive institutional investors such as index funds and ETFs lack the ability to exit and may not have strong motivation to intervene, thus lowering the quality of governance of the firms they heavily [...]

By | June 28th, 2018|New research|0 Comments

Yale University: Corporate Sustainability Metrics: What Investors Need and Don’t Get

While traditional socially responsible investors use Environment, Social, and Governance (ESG) performance metrics to exclude “bad actor” companies from their portfolios, the new interest comes from those who hope to match or beat market performance benchmarks. The prevailing wisdom suggests, however, that corporate sustainability leadership only rarely translates into marketplace success and recent studies to [...]

By | June 28th, 2018|New research|0 Comments

Accountancy Europe & WBCSD: Responding to assurance needs on non-financial information

Non-financial information (NFI) provides a clearer picture of a company’s financial performance than only financial information. NFI is increasingly important for investors and other stakeholders, who ask for assurance on NFI as they want to know whether they can trust the reported information. Due to different levels of maturity in NFI reporting, professional accountants approach [...]

By | June 28th, 2018|New research|0 Comments