Environmental, social, and governance information has attracted close attention around the world and is becoming a focus of many companies, investors, financial analysts, and accounting policy makers. This paper provides insight into how environmental and social information is reflected in the...

This study investigates determinants of equity investments according to socially responsible criteria among Swedish investors such as investment institutions, institutional investors and private investors. In total 38 investment institutions, 60 employees from 19 investment institutions, 453...

This paper investigates psychological drivers and financial motives that may influence major Swedish investments institutions to adopt Socially Responsible Investment (SRI). Based on an instrument that captures concepts in the Value-Belief-Norm theory by Stern et al. (1999), and potential...

Attitudes towards policy regulations of environmental reporting were examined in a survey of 15 portfolio managers of stock funds lacking an explicit environmental strategy. The managers’ evaluated three regulative measures. They were most positive toward requirements for companies to report...