WestLB publishes "What really counts": the materiality of extra-financial factors from a financial markets perspective

WestLB provides an extensive look at how environmental, social and governance (ESG) considerations are taken into account. Even though they do not yet form part of mainstream investment decision-making, things have started to change - not least because of the issue of global warming. They have tested for the materiality of extra-financial factors based on a sample of 540 European companies. Standard econometric methods have been used to define the test criteria. Overall, more than 3,000 relationships have been checked.
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Published in sections: Eurosif ::