Social investing: Mainstream or backwater?

被引：30

作者：

Dunfee, TW ^{[1
]}

机构：

[1] Univ Penn, Wharton Undergrad Div, Philadelphia, PA 19104 USA

来源：

JOURNAL OF BUSINESS ETHICS | 2003年 / 43卷 / 03期

关键词：

social audits; social investing; social screening of investments;

D O I：

10.1023/A:1022914831479

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Social investing, though not yet fully mainstream, has the potential to obtain such status. Questions relating to the future of social investing include the following. (1) What properly falls within the ambit of social investing? Assuming that no single definition of social responsibility is feasible, what then are the limits? (2) What do we need to know about investor psychology concerning social investing? What motivates people to buy socially screened investments and why do they sometimes act inconsistently? (3) How can we improve the measures of social performance? Is it possible to develop GAAP and GARS equivalents for social reporting? (4) Should social reports by firms be audited? If so, how? (5) What sorts of public policies are necessary to support the social screening of investments?

引用

页码：247 / 252

页数：6