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| Author: | Thomas, S. Repetto, R. Dias, D. |
| Title: | Integrated environmental and financial performance metrics for investment analysis and portfolio management |
| Journal: | Corporate governance
2007 : MAY, VOL. 15:3, p. 421-426 |
| Index terms: | environmental accounting financial performance costs portfolio investment risk value added qualitative research electricity supply industry USA |
| Language: | eng |
| Abstract: | Based on a study by Trucost and Repetto, this study introduces a new measure (here as: n-m.), demonstrating how the n-m. can be incorporated into financial analysis. It is proposed that external environmental costs (here as: e-e-cts.) are relevant to all investors (as: invs). Universal invs. are concerned about the scale of e-e-cts., mainstream invs. to understand e-e-cts. as an indication of future regulatory compliance costs, and SRI invs. to evaluate companies on financial and social performance. This study illustrates the n-m. with data from U.S. electric utilities, illustrating how the environmental exposures of different fund managers and portfolios can be compared. |
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