Pension Fund Investment into Sustainable Assets: A Critical Review of Reporting Frameworks in Lithuania

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11320%2F23%3A10507989" target="_blank" >RIV/00216208:11320/23:10507989 - isvavai.cz</a>

Result on the web

<a href="https://doi.org/10.15240/tul/009/lef-2023-23" target="_blank" >https://doi.org/10.15240/tul/009/lef-2023-23</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.15240/tul/009/lef-2023-23" target="_blank" >10.15240/tul/009/lef-2023-23</a>

Result language

angličtina

Original language name

Pension Fund Investment into Sustainable Assets: A Critical Review of Reporting Frameworks in Lithuania

Original language description

In recent years, pension funds have experienced a noteworthy global shift towards integrating sustainability considerations into their investment strategies. This shift demonstrates the recognition of potential risks and opportunities associated with environmental, social, and governance (ESG) factors. This paper critically reviews pension fund sustainability metrics and reporting systems, focusing on the growing interest among pension funds worldwide in incorporating ESG factors into their investment strategies. It explores the motivations driving pension funds to invest in sustainable assets, the challenges they encounter, and the potential benefits associated with such investments. The findings indicate that pension fund investments in sustainable assets can significantly contribute to promoting sustainable development and responsible investment practices. By incorporating ESG factors into their investment strategies, pension funds can effectively manage risks, enhance long-term returns, and generate positive societal impact. However, to maximize the potential benefits of sustainable investing for pension funds and society at large, challenges related to measurement, limited investment diversity and expertise, as well as the standardization of metrics and reporting systems for sustainable investing, need to be addressed.

Czech name

—

Czech description

—

Type

D - Article in proceedings

CEP classification

—

OECD FORD branch

50201 - Economic Theory

Project

—

Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2023

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection

PROCEEDINGS OF THE 16TH INTERNATIONAL CONFERENCE LIBEREC ECONOMIC FORUM 2023

ISBN

978-80-7494-672-1

ISSN

—

e-ISSN

—

Number of pages

9

Pages from-to

207-215

Publisher name

Technical Univ Liberec

Place of publication

Liberec 1

Event location

Liberec

Event date

Sep 5, 2023

Type of event by nationality

WRD - Celosvětová akce

UT code for WoS article

001582505100023