January 2023

‘Voluntary action alone isn’t going to cut it’: watchdog group calls for climate reporting requirements for Canada’s $4-trillion pension fund industry

After highlighting “a huge disparity” among Canada’s largest pension funds when it comes to reporting and action on climate priorities, a watchdog group is calling for broad-based regulation for the financial sector that would “level the playing field” and require Canada’s giant pension funds to produce credible climate plans, and be held accountable for meeting them. Adam Scott, executive director of the climate-focused charitable initiative Shift, told The Hill Times that his team’s analysis shows some Canadian funds are “making...

4 largest asset managers diverge on ESG voting – ShareAction report

The world's four largest asset managers — BlackRock, Vanguard Group, Fidelity Investments and State Street Global Advisors — voted for fewer environmental and social resolutions in 2022 than the previous year, according to research published Tuesday by shareholder advocacy group ShareAction. The four managers supported 20% of environmental or social resolutions in 2022, down from 32% in 2021 and noticeably lower than the voting recommendations of proxy-voting advisers Institutional Shareholder Services and Glass Lewis, ShareAction found. ShareAction also found that members...

2021 ESG Report. Government Pension Investment Fund

 By: Government Pension Investment Fund Government Pension Investment Fund (GPIF) manages and invests Japan’s pension reserve fund, which is used to pay Employee Pension Insurance and National Pensions. We contribute to the stability of the pension system by earning returns on our investments and distributing these to the government ESG is the acronym for Environmental, Social, and Governance. While investors have traditionally used cash flows, profit margins and other quantitative financial data to value a company’s equity or other securities, “ESG...

Building up the voluntary carbon markets

Voluntary carbon markets stand to play a big role in the shift to a net zero global economy by enabling companies to offset certain emissions during the transition. They also have the potential to channel significant and much-needed investment towards initiatives that will have a positive climate impact. These markets are distinct from the compliance carbon markets managed by governments, such as the EU’s emissions trading system, and are already growing rapidly. According to non-profit Ecosystem Marketplace, VCMs almost quadrupled in...

US. Investors’ resolve to forge ahead with ESG goals deepens for 2023

Russia's invasion of Ukraine and anti-ESG sentiment in the U.S. taught institutional investors to expect the unexpected in 2022, but those developments also deepened their resolve to forge ahead with sustainable investing goals — no matter what happens in the upcoming year. In 2023, institutions' ESG goals will include more specific expectations placed on companies to address climate risk, labor and human rights issues including diversity, and biodiversity, investors said. Many of them also plan to make a more direct...

Guía para el reporte y divulgación voluntaria de factores ambientales, sociales y de gobierno corporativo

Guía para el reporte y divulgación voluntaria de factores ambientales, sociales y de gobierno corporativo

Por: Olga Cantillo & Luiz Gabriel Todt de Azevedo   El análisis de los estados financieros ha sido la herramienta principal de los inversionistas para evaluar el desempeño, observar el riesgo crediticio y construir modelos financieros para estimar el valor de las empresas. Por eso, la publicación oportuna de información financiera estandarizada ha sido condición necesaria para la globalización y el buen funcionamiento de los mercados de capital. Recientemente, las empresas han experimentado un cambio de perspectiva debido a la importancia creciente...

Un repaso a la Responsabilidad Social Corporativa (RSC) en América Latina y el Caribe

Un repaso a la Responsabilidad Social Corporativa (RSC) en América Latina y el Caribe

Por: Clayson Cosme Da Costa Pimenta & José Alberto Goicochea Calderón Este trabajo parte del paradigma de la Responsabilidad Social Corporativa (RSC) para examinar críticamente el impacto que ha tenido en las empresas, citando y analizando algunos casos de estudio destacados dentro del área de América Latina y el Caribe (ALC). El objetivo principal es analizar el estado actual y las perspectivas de la RSC ejemplificándola con distintas empresas referenciales de países latinoamericanos. La metodología utilizada es cualitativa, a partir...

Here’s why we must not lose sight of the importance of ESG, despite the recent backlash

The consideration of environmental, social and governance (ESG) factors when making investment decisions has never faced such a profound period of negative scrutiny. After years of increasing attention and capital allocated to ESG investments, which have made substantial strides forwards in terms of technical substance and implementation expertise, 2022 proved to be a point of reflection. There are several drivers behind this wave of criticism. The combination of the impact of Russia's invasion of Ukraine, inflation and pockets of populism emerging...

Índice global de pensiones de Mercer y CFA Institute 2022

Por: Mercer & CFA Institute Mercer y el CFA Institute publican hoy la decimocuarta edición anual del Mercer CFA Institute Global Pension Index (MCGPI). Una vez más, el sistema previsional de Islandia encabeza la lista, mientras que Holanda y Dinamarca conservan el segundo y tercer lugar, respectivamente. Teniendo en cuenta que más empleadores han dejado de utilizar los planes de beneficios definidos, el estudio también investiga los desafíos y las oportunidades que plantea este cambio global hacia planes de contribución...

December 2022

5 Threats to Sustainable Investing in 2023

A term that went from euphoria to criticism. That has been the parabolic path of sustainable investing in recent years. Now, investors wonder what’s in store for environmental, social and governance (ESG) investing in 2023, and more importantly, what the threats to ESG might be. “Sustainable investing and the consideration of ESG factors have become part of the investment mainstream over the past few years. The rapid growth has been spurred by the need for investors to consider nonfinancial risks...