Fund managers and analysts relation to sustainability: The investment decision, motives for sustainable investments and configuration of the sustainability reports
2017 (Engelska)Självständigt arbete på avancerad nivå (magisterexamen), 10 poäng / 15 hp
Studentuppsats (Examensarbete)
Abstract [en]
The concept of sustainable development has increased a lot in recent times and has spread throughout society. A group traditionally known for focusing on financial aspects is the investors, but because of the increased focus on sustainability from different stakeholders many of them also focus on including corporate social responsibility information in their investment decisions. Through a qualitative approach this study is meant to explore how investors, especially fund managers, implement sustainability data into their investment decisions, what motivates them to invest sustainably and how they perceive the configuration of the reports. To achieve this purpose, eleven respondents with considerable knowledge and experience of working with sustainability were interviewed.
The results indicate that the respondents do use sustainability data in their investment decision and that they also use different kind of sources for obtaining this information. There are several different reasons why they work with sustainable investments including minimizing risks, profits, customer demand and personal interests. Lastly, there is a desire among the respondents for a standardized framework regarding the sustainability reports similar to the financial equivalent.
Ort, förlag, år, upplaga, sidor
2017. , s. 49
Nyckelord [en]
Sustainability, CSR, fund managers, investors, investment decision, information
Nationell ämneskategori
Företagsekonomi
Identifikatorer
URN: urn:nbn:se:kau:diva-62849OAI: oai:DiVA.org:kau-62849DiVA, id: diva2:1137290
Ämne / kurs
Företagsekonomi
Utbildningsprogram
Masterprogram i redovisning och styrning: Magister 60 hp
Handledare
Examinatorer
2017-08-312017-08-302017-08-31Bibliografiskt granskad