The Origins of ESG in Pensions: Strategies and Outcomes

Lachance, Stéphanie; Stroehle, Judith C.

doi:10.2139/ssrn.3900120

Cited by 7 publications

(2 citation statements)

References 25 publications

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“…Over the past decade, mounting evidence on how ESG has affected financial performance has persuaded many institutional investors to adopt ESG considerations into investment decisions (Lachance and Stroehle 2023). With climate risk, investors, companies, and the wider public may not have the luxury of another decade of wait-and-see.…”

Section: Discussionmentioning

confidence: 99%

What Does ESG Investing Really Mean? Implications for Investors of Separating Financial Materiality and Social Objectives

Lee

2021

SSRN Journal

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Section: Discussionmentioning

confidence: 99%

What Does ESG Investing Really Mean? Implications for Investors of Separating Financial Materiality and Social Objectives

Lee

2021

SSRN Journal

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“…While the actual environmental and social impact of this investment practice is contested (Busch et al 2016;Koelbel et al 2020), the importance of financial markets as enablers of capital moving towards more sustainable and transformative businesses and innovation strategies cannot be underestimated. Controlling the allocation of significant amounts of financial capital (Hawley & Williams 2007), asset owners have been proclaimed as key drivers behind the efforts to integrate non-financial considerations into investment processes (Clark & Hebb 2005;Lachance & Stroehle 2021). This argument often cites the 'universal ownership' thesis (e.g.…”

Section: Rethinking Performance Along the Investment Chainmentioning

confidence: 99%

Through the looking glass: tying performance and materiality to corporate purpose

Stroehle¹,

Soonawalla²,

Metzner³

2022

JBA

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By making use of the purpose definition set out by the British Academy�s Future of the Corporation programme we argue that performance relates to purpose in two dimensions. Firstly, purpose sets the frame of long-term success and defines materiality for an organisation both from a single and from a double materiality perspective. Secondly, performance in relation to purpose needs to measure profitability net of negative externalities. We review and discuss the current landscape of non-financial reporting and measurement frameworks on how they lend themselves to the determination of materiality on the one hand and to the accounting of externalities on the other hand, in order to achieve an approximation of performance in relation to purpose. We conclude by discussing how materiality and measurement viewed through a purpose-lens could help an advanced understanding of performance in practice for sustainable finance, corporate governance and management decision-making.

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Sustainable or not sustainable pension fund: This is the question. The case of environmental social governance policies in the Italian pension system

Agnese,

De Masi,

Porretta

et al. 2024

Socio-Economic Planning Sciences

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The Origins of ESG in Pensions: Strategies and Outcomes

Cited by 7 publications

References 25 publications

What Does ESG Investing Really Mean? Implications for Investors of Separating Financial Materiality and Social Objectives

What Does ESG Investing Really Mean? Implications for Investors of Separating Financial Materiality and Social Objectives

Through the looking glass: tying performance and materiality to corporate purpose

Sustainable or not sustainable pension fund: This is the question. The case of environmental social governance policies in the Italian pension system

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