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Financial Materiality
The Materiality Series
An increasing number of institutional investors are becoming interested in approaches to asset management that explicitly include environmental, social and corporate governance (ESG) criteria or metrics where they are or may become relevant to investment performance.
While there are increasing pressures for investment managers to address these issues, however, they generally receive little consideration from brokerage house analysts and policy-makers.
The UNEP FI Materiality Series is an effort to close this gap by delivering and analyzing financial research on how ESG issues impact company share price.
Learn more:
- MAT1 - The Materiality of Environmental, Social and Governance Issues to Equity Pricing in 2004
This report explores and documents the financial materiality of environmental, social and corporate considerations and criteria as they relate to the investment management of mutual, pension and other institutional funds. For the owners and managers of these assets, the results of this project demonstrate that by not considering environmental, social and corporate governance criteria in their investment procedures they are unnecessarily exposing themselves to financial risks and may also be missing out on opportunities.
- MAT2 - Show Me The Money: Linking Environmental, Social and Governance Issues to Company Value, 2006
This report finds that mismanagement of environmental, social and governance issues can pose a real threat to company and investor value. Analysts are beginning to consistently document and quantify potential material impacts of these issues on profitability and equity pricing. The report recommends that investors and asset managers assess portfolio wide impacts of these issues and include them in investment decision-making processes.
- MAT3 - The Materiality of Climate change - How finance copes with the ticking clock, 2009
This report brings together key reports from the investment world that demonstrate best practice on climate change, identifying the risks and opportunities, assessing how companies are dealing with them, and translating their performance and intentions into future financial returns.
Contact
Jacinto Coello
investment [at] unepfi.org
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