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The present and future of sustainability disclosure in equity investment funds’ pre-contractual documents: Mapping ESG discourse through STM

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اقرأ أكثر حفظ في قائمتي
  • معلومة اضافية
    • Contributors:
      Cruciani, Caterina; Santagiustina, Carlo Romano Marcello Alessandro
    • الموضوع:
      2023
    • Collection:
      Università Ca’ Foscari Venezia: ARCA (Archivio Istituzionale della Ricerca)
    • نبذة مختصرة :
      To show how pre-contractual documents are currently employed to disclose sustainability and ESG-related information, we map and examine the contents of 945 Key Investor Information Documents (KIIDs) from ten major asset managers, including sustainable and non-sustainable funds. Through a Structural Topic Modelling approach, we infer sustainability-related topics and compare their contents and prevalence in different sections of these documents. Sustainability is a cross-cutting and multifaceted issue, discussed coherently with the SFDR fund classification across multiple sections of the KIID, making the option to convey sustainable information in a single section complex to implement.
    • Relation:
      volume:58; issue:Part A; journal:FINANCE RESEARCH LETTERS; https://hdl.handle.net/10278/5022721
    • الرقم المعرف:
      10.1016/j.frl.2023.104033
    • الدخول الالكتروني :
      https://hdl.handle.net/10278/5022721
      https://doi.org/10.1016/j.frl.2023.104033
    • Rights:
      info:eu-repo/semantics/openAccess
    • الرقم المعرف:
      edsbas.36E40FB5