The second issue of the Ethos Discussion Papers contains a critique of the concept of financial materiality. This concept holds that only those environmental and social factors which have a material impact on the stock performance of companies are worthy of attention. Ethos highlights the danger which such an approach can have, as this could, for example, lead to disregarding human rights, if it turns out that their financial materiality is not clearly established.
Ethos Discussion Paper No. 2
Socially Responsible Investment: Avoiding the Financial Materiality Trap
The «Ethos Discussion Papers» regularly feature in-depth articles on current issues in the fields of Socially Responsible Investment (SRI) and active shareholding. They complement Ethos’ quarterly publications Ethos Quarterly and Ethos Investment Focus.
