scholarly journals ANALISIS KEBIJAKAN PENYAMPAIANSUSTAINABILITY REPORTING

2019 ◽  
Vol 1 (2) ◽  
pp. 1
Author(s):  
Linda Linda
Keyword(s):  
Theoretical Model ◽  
Firm Performance ◽  
Supply And Demand ◽  
Market Value ◽  
Sustainability Reporting ◽  
Socially Responsible Investment ◽  
Socially Responsible ◽  
Responsible Investment ◽  
Significant Difference ◽  
Demand Condition

Sustainability reporting in Indonesia is voluntary not mandatory, there for, it is needed firm policy on its implementation. A theoretical model supply and demand for socially responsible investment is still argues, whether these activities will improve, reduce or have no impact on a firm’s market value. This research aim to determine the differences in firm performance between the firm that do sustainability reporting and those don’t sustainability reporting in IDX. The result shows that no significant difference in firm performance between the firm that do sustainability reporting and don’t sustainability reporting. This supply and demand condition is not favorable cause of the implementation of sustainability reporting have no impact on firm performance.

scholarly journals Efficiency of the Public Pensions Funds on the Socially Responsible Equities of Mexico

2018 ◽  
Vol 11 (1) ◽  
pp. 178
Author(s):  
Oscar De la Torre-Torres ◽  
Evaristo Galeana-Figueroa ◽  
José Álvarez-García
Keyword(s):  
Investment Strategy ◽  
Pension Funds ◽  
Socially Responsible Investment ◽  
Socially Responsible ◽  
Responsible Investment ◽  
Risk Indices ◽  
Investment Level ◽  
Significant Difference ◽  
Time Periods ◽  
Mean Variance

In the present work, we test the mean-variance efficiency that Mexican public pension funds would have shown had these invested their local equity portfolio component only in socially responsible stocks. With a daily simulation (from 1 January 2005 to 31 July 2018) of the Standard & Poors (S&P) Mexico target risk indices, we found that there was no significant difference between the more conservative pension funds that invested only in the Price Index and Quotations (IPC) sustainable index against the ones that invested in the conventional IPC. In the case of the more aggressive type of pension funds (those with a higher Mexican equity investment level), a lower mean-variance efficiency would have been observed had these invested in the IPC sustainable index. We also found, with a two-regime Markov-switching analysis, that socially responsible investment would have been better for most of these pension funds during distress time periods. Even if our results do not give strong short-term proof for the use of a socially responsible investment strategy in the most aggressive pension funds, we found that the benefits will be observed in the long-term, due to a better performance during distress time periods and the lag effect of mid and small-cap stocks in the performance.

scholarly journals Evaluating the Performance of Socially Responsible Investment Funds

2018 ◽  
Vol 65 (2) ◽  
pp. 139-158
Author(s):  
Liliana Eva Donath ◽  
Roxana Ioan ◽  
Tatenda Mandimutsira
Keyword(s):  
Mutual Funds ◽  
Research Method ◽  
Market Value ◽  
Socially Responsible Investment ◽  
Decision Making Process ◽  
Socially Responsible ◽  
Investment Funds ◽  
Responsible Investment ◽  
Socially Responsible Investments ◽  
The U.S

Abstract The definition and scope of sustainability have evolved over the years, stimulated by debates which have won the attention of investors, thereby creating concepts such as responsible investment, socially responsible investment, responsible finance, etc. The purpose of the paper is to demonstrate whether screening has an effect on the financial performance of mutual funds and whether these effects are positive or negative. The study mainly focuses on the U.S. market as it is well developed and therefore provides greater insight and value. The research method uses the Markowitz and Sharpe market models to determine the market value of SRI and non SRI mutual funds. The study also depicts the investors’ attitude towards embedding sustainability driven variables in the decision making process as well as the market response to socially responsible investments.

scholarly journals The Link Between SRI and Financial Performance: Effects and Moderators

2013 ◽  
Vol 17 (2) ◽  
pp. 105-122 ◽  
Author(s):  
Christophe Revelli ◽  
Jean-Laurent Viviani
Keyword(s):  
Financial Performance ◽  
Meta Analysis ◽  
Socially Responsible Investment ◽  
Empirical Literature ◽  
Empirical Methods ◽  
Socially Responsible ◽  
Responsible Investment ◽  
Counting Approach ◽  
Performance Effects ◽  
Vote Counting

Over the last twenty years, the debate on financial performance of socially responsible investment (SRI) has not yielded a clear consensus, arguing mainly that there was no difference in performance between SRI and ‘conventional’ investment, although SRI could underperform or outperform in some cases. Our research, based on a meta-analysis ‘vote-counting’ approach of the empirical literature, allows us to observe that the effects of SRI on financial performance are multiple. Second, we conclude that the financial performance of SRI is radically changing according to the empirical methods employed by researchers.

scholarly journals Socially Responsible Investment in Market Downturns

2010 ◽  
Vol 19 (1) ◽  
pp. 86-104
Author(s):  
Richard Copp ◽  
Michael L Kremmer ◽  
Eduardo Roca
Keyword(s):  
Socially Responsible Investment ◽  
Socially Responsible ◽  
Responsible Investment
Sign in / Sign up

Export Citation Format

Share Document