search query: @journal_id 50 / total: 1038
reference: 29 / 1038
| Author: | Harrington, C. |
| Title: | Socially Responsible Investing |
| Journal: | Journal of Accountancy
2003 : JAN, VOL. 195:1, p. 52-57 |
| Index terms: | INVESTMENT ACCOUNTING SOCIAL RESPONSIBILITY |
| Language: | eng |
| Abstract: | The paper states that as concern for the environment, social issues and corporate governance increases, CPAs may find more interest among their clients in investment strategies and mutual funds that emphasize social responsibility. Socially conscious investors make decisions by screening for positive and negative issues, shareholder advocacy, community investing and providing social venture capital. Screening is usually the first step to make sure companies don't produce objectionable products or engage in practices such as discrimination or environmental pollution. The paper also states that at one time there was concern that socially responsible investing would hurt performance. But several studies laid those concerns to rest. |
SCIMA