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

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

—

OECD FORD obor

50201 - Economic Theory

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2023

Kód důvěrnosti údajů

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

Název statě ve sborníku

PROCEEDINGS OF THE 16TH INTERNATIONAL CONFERENCE LIBEREC ECONOMIC FORUM 2023

ISBN

978-80-7494-672-1

ISSN

—

e-ISSN

—

Počet stran výsledku

9

Strana od-do

207-215

Název nakladatele

Technical Univ Liberec

Místo vydání

Liberec 1

Místo konání akce

Liberec

Datum konání akce

5. 9. 2023

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

001582505100023