 An exploration of ethical investment in the UKR.W. Perks, D.H. Rawlinson and L. Ingram The British Accounting Review, 1992, vol. 24, issue 1, 43-65 Abstract: This paper examines ethical investment in the UK with particular reference to ethical unit trusts, institutional investors (taking universities as an example), and environmental issues. It begins with a review of relevant literature on corporate social reporting (CSR); reporting to ethical investors is viewed as a subset of CSR; environmental investment decisions are seen as a subset of ethical investment decisions. It outlines the investment policies and practices of the main UK ethical unit trusts and identifies the companies that are most commonly invested in for environmental reasons. The annual reports of those companies are then analysed to establish the extent to which they provide information to meet the needs of investors who select companies on environmental grounds. The results of questionnaire surveys of the investment policies of universities, and of views of student representatives on potential university ethical investment policies are presented. Some of the obstacles that limit the potential for ethical investors to influence the environmental practices of corporations are then outlined. Date: 1992 Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:eee:bracre:v:24:y:1992:i:1:p:43-65 DOI: 10.1016/S0890-8389(05)80066-6 Access Statistics for this article The British Accounting Review is currently edited by Nathan Lael Joseph and Alan Lowe More articles in The British Accounting Review from Elsevier |
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