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The role of ethical advisors in promoting socially responsible investments

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  • Fabio Corno
  • Silvia Fossati
  • Filippo Simioni
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    Abstract

    Socially responsible investments include environmental, social or ethical considerations in the set of criteria underlying investment decisions. The public at large is showing an increasing propensity to take them into account when deciding how to invest. This is why the assessment processes of corporate social performance must be formalised according to transparent procedures defining the underlying criteria as objectively as possible. All players in these processes are interested in their correct working. In this paper we analyse the role of ethical advisors, specialised entities or individuals who are expected to define measurement parameters to evaluate social responsible behaviours.

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    Bibliographic Info

    Article provided by Inderscience Enterprises Ltd in its journal Int. J. of Accounting, Auditing and Performance Evaluation.

    Volume (Year): 2 (2005)
    Issue (Month): 4 ()
    Pages: 356-398

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    Handle: RePEc:ids:ijaape:v:2:y:2005:i:4:p:356-398

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    Web page: http://www.inderscience.com/browse/index.php?journalID=41

    Related research

    Keywords: ethics; social responsibility; sustainability; socially responsible investments; ethical advisors; social responsibility evaluation; corporate social performance; ethical funds; ethical index; Italy; transparency; independence; verifiability.;

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