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Abstract

Using survey data from mainstream investment organizations, we provide insights into why and how investors use reported environmental, social, and governance (ESG) information. Relevance to investment performance is the most frequent motivation, followed by client demand, product strategy, and then, ethical considerations. An important impediment to the use of ESG information is the lack of reporting standards. Among the various ESG investment styles, negative screening is perceived to be the least beneficial to investments and is driven by product and ethical considerations. Full integration and engagement are considered more beneficial and are driven by relevance to investment performance.

About the Author(s)

Amir Amel-Zadeh

Amir Amel-Zadeh is Associate Professor of Accounting at Said Business School, University of Oxford, United Kingdom.

George Serafeim

George Serafeim is the Charles M. Williams Professor of Business Administration at Harvard Business School, Boston, Massachusetts.