Читать книгу ESG Investing For Dummies - Brendan Bradley - Страница 52

Local jurisdictional law may require pension funds and other investors to have a statement of investment principles, or their fiduciary duty may oblige trustees to consider any ethical or ESG issues that are financially material. Similarly, other jurisdictions explicitly require diversity and inclusion to be considered as material ESG factors in their investment analysis and decision-making. In short, given the growing acceptance of responsible investment practices, most pension funds already subscribe to various methods of ESG investing. In many countries, the corporate governance and stewardship codes can also provide valuable insight when developing an ESG policy, which should consider the performance of investment portfolios to varying degrees across companies, sectors, regions, and asset classes.

Furthermore, many of the points suggested here for money managers will be similar for individual companies implementing their own ESG policies.