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Portfolio managers’ attitudes towards policy regulations of environmental reporting

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Abstract

Attitudes towards policy regulations of environmental reporting were examined in a survey of 15 portfolio managers of stock funds lacking an explicit environmental strategy. The managers’ evaluated three regulative measures. They were most positive toward requirements for companies to report their environmental impacts in a standardized way, a measure that also was perceived to have the largest impact on social responsible investment. They were less positive toward a requirement for the funds to display in which way they themselves take environmental criteria into account in their investments. They were least positive to announce the proportion of companies in their portfolios that in a standardized way reports environmental performance.

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  • Sundblad, Eva-Lotta & Gärling, Tommy & Biel, Anders & Hedesström, Martin, 2009. "Portfolio managers’ attitudes towards policy regulations of environmental reporting," Sustainable Investment and Corporate Governance Working Papers 2009/3, Sustainable Investment Research Platform.
    • Handle: RePEc:hhb:sicgwp:2009_003
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