Journal ArticleDOI
Accounting and financial ethics: From Margin to mainstream?
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In this paper, the authors focus on ethical investment and discuss the broad direction in which they would like their own work, and the work of others, to go in the future.Abstract:
It is common for professors to base inaugural lectures on work that they have already done, perhaps thereby giving a hint of why they have been appointed. One topic that has been an interest of mine over many years is ethical investment. The word `inaugural' suggests a degree of looking forward. Therefore, in addition to outlining some of the work that has brought me to this point, I would like to indicate the broad direction in which I would like my own work, and I hope the work of others, to go in the future. As I am focusing on ethical investment it would seem sensible to give an introductory indication of what is meant by that term. So the first question is:read more
Citations
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The Maturing of Socially Responsible Investment: A Review of the Developing Link with Corporate Social Responsibility
TL;DR: A review of the development of socially responsible investment (SRI) over recent years and highlights the prospects for an increasingly strong connection with the practice of corporate social responsibility is presented in this article.
Journal ArticleDOI
Financial performance of socially responsible investing (SRI): what have we learned? A meta-analysis
TL;DR: In this paper, a meta-analysis of 85 studies and 190 experiments was conducted to test the relationship between socially responsible investing and financial performance to determine whether including corporate social responsibility and ethical concerns in portfolio management is more profitable than conventional investment policies.
Journal ArticleDOI
Corporate governance and financial characteristic effects on the extent of corporate social responsibility disclosure
TL;DR: In this article, the authors investigated the relationship between corporate governance and financial characteristics and the extent of corporate social responsibility disclosure in the USA, and found that the company's size, the board commitment to CSR and profitability were positively associated with the extent and quality of CSR disc...
Journal ArticleDOI
The Investment Performance of Socially Responsible Investment Funds in Australia.
TL;DR: This paper investigated the returns performance of 89 ethical funds in Australia over the period 1986-2005 and found that risk adjusted returns (using Jensen's alpha) indicate that average annual underperformance is around 1.52% in the 2000-2005 period for their sample and.88% over the whole sample period.
Journal ArticleDOI
Ethical requirement and financial interest: a literature review on socially responsible investing
TL;DR: In this paper, the authors provide an overview of the status quo in socially responsible investing (SRI) literature and provide a thorough analysis of a wide set of studies that cover two key topics: the first research objective is to determine the relative performance of SRI vehicles in comparison to their conventional benchmarks.
References
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Journal ArticleDOI
The ethical investor: exploring dimensions of investment behaviour
Paul Anand,Christopher J. Cowton +1 more
TL;DR: This paper used principal components analysis (PCA) to infer possible non-financial dimensions of utility functions by considering the preferences of 125 "ethical investors" who wish to incorporate moral or social concerns in their decision-making.
Book ChapterDOI
Socially Responsible Investment
TL;DR: In this paper, the authors introduce the principal investment strategies generally pursued under socially responsible investment, and then focus specifically on the ethical dimension, that is, whether current SRI practices constitute an ethically justified, perhaps even ethically superior, way of investing.
Journal Article
Hypocrisy and Moral Seriousness
TL;DR: In this article, the A.A. etudie les differentes formes d'hypocrisie which peuvent se definir comme la simulation d'une vertu, la critique morale d'autrui par une personne elle-meme fautive, the contradiction entre le comportement d'un personne and la sentence morale qu'elle professe, the complaisance envers soi
Journal ArticleDOI
The ethics of advertising: do investors care?
TL;DR: In this paper, the authors consider the possibility that ethical views of advertising influence investment decisions and, in particular, present and discuss the preferences of 125 "ethical investors" who were surveyed in the UK.