haku: @indexterm NETHERLANDS / yhteensä: 1955
viite: 25 / 1955
Tekijä:Scholtens, B.
Otsikko:The environmental performance of Dutch government bond funds
Lehti:Journal of Business Ethics
2010 : VOL. 92, SUPPL. 1, p. 117-130
Asiasana:Netherlands
responsibility
investments
government bonds
funds
portfolio selection
performance appraisal
Vapaa asiasana:environmental performance
Kieli:eng
Tiivistelmä:This study explores the implications of using different indicators to assess the sustainability (henceforth as: sust.) performance (herein as: perf.) of investment funds. It is particularly dealt with the environmental perf. of Dutch government bond funds.
It is found that it matters a lot which particular indicator is used. This suggests that funds should be very transparent and straightforward about their non-financial perf. It is argued that basically there are three options:
1. the industry comes up with a benchmark against which the responsibility of their investments is measured and reported by all funds,
2. the funds make very clear and transparent which particular aspects of sust. are specifically targeted and how the score is kept,
3. the dashboard approach where the perf. on a well-defined set of indicators is reported by the funds.
SCIMA tietueen numero: 274342
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