The influence of environmental information contained in the annual financial reports of South African listed companies on the investment decisions taken by unit trust fund managers
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Title
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The influence of environmental information contained in the annual financial reports of South African listed companies on the investment decisions taken by unit trust fund managers
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Description
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As a result of the sustained increase in the environmental awareness of the community, it is to be expected that investors in unit trust will require socially responsible investment behaviour from the fund managers of their unit trusts. Little research has yet been done in this regard. This article endeavours to determine to what extent fund managers of unit trusts invest in listed companies that fulfil their environmental responsibility.
A checklist and assessment scale were used to evaluate the extent to which companies fulfil their environmental obligation. This information was then used to evaluate the environmental responsibility of companies in which the fund managers invest.
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Creator
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Van Niekerk, M.C.
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Vorster, Q. (Quintus)
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Date
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2011-01-07T12:16:19Z
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2011-01-07T12:16:19Z
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1998
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Type
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Article
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Format
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application/pdf
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Identifier
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Van Niekerk, MC & Vorster, Q 1998, 'The influence of environmental information contained in the annual financial reports of South African listed companies on the investment decisions taken by unit trust fund managers', Meditari : Accountancy Research, vol. 6, pp. 319-336. [http://www.meditari.org.za]
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1022-2529
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http://hdl.handle.net/2263/15514
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Language
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en
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Rights
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School of Accounting Sciences, University of Pretoria