Scandinavian Working Papers in Business Administration

Sustainable Investment and Corporate Governance Working Papers,
Sustainable Investment Research Platform

No 2009/3: Portfolio managers’ attitudes towards policy regulations of environmental reporting

Eva-Lotta Sundblad (), Tommy Gärling, Anders Biel and Martin Hedesström
Additional contact information
Eva-Lotta Sundblad: Department of Psychology at University of Gothenburg
Tommy Gärling: Department of Psychology at University of Gothenburg
Anders Biel: Department of Psychology at University of Gothenburg
Martin Hedesström: Department of Psychology at University of Gothenburg

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.

Keywords: Socially; Responsible; Investments

15 pages, May 28, 2009

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