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Fiduciary Duty in the 21st Century – Final Report

dc.contributorInquiryen_US
dc.contributor.authorUnited Nations Environment Programmeen_US
dc.contributor.authorPrinciples for Responsible Investmenten_US
dc.coverage.spatialChinaen_US
dc.coverage.spatialAustraliaen_US
dc.coverage.spatialBrazilen_US
dc.coverage.spatialCanadaen_US
dc.coverage.spatialEuropean Unionen_US
dc.coverage.spatialFranceen_US
dc.coverage.spatialGermanyen_US
dc.coverage.spatialJapanen_US
dc.coverage.spatialSouth Africaen_US
dc.coverage.spatialUnited Kingdom of Great Britain and Northern Irelanden_US
dc.coverage.spatialUnited States of Americaen_US
dc.date.accessioned2020-02-20T06:28:35Z
dc.date.available2020-02-20T06:28:35Z
dc.date.issued2019
dc.identifier.urihttps://wedocs.unep.org/20.500.11822/31658
dc.descriptionThis report describes how the integration of environmental, social and governance (ESG) issues into investment practice and decision making is an increasingly standard part of the regulatory and legal requirements for institutional investors, along with requirements to consider the sustainability-related preferences of their clients and beneficiaries, and to report on how these obligations have been implemented. It also identifies areas where further work is required and reflects on how investors’ duties and obligations may further evolve over time. The report affirms that fiduciary duty requires the incorporation of environmental, social and governance (ESG) issues into investment analysis and decision-making processes. It also finds that investors that fail to incorporate ESG issues are failing their fiduciary duties and are increasingly likely to be subject to legal challenge. The final report includes discussion of the origins of fiduciary duty, the new policy context, and modern fiduciary duty. The report also provides detailed country-specific analysis of current policy and regulatory landscapes and recommendations for reform in each leading global economy.en_US
dc.formatTexten_US
dc.languageEnglishen_US
dc.relation.ispartofUNEP Finance Initiativeen_US
dc.rightsPublicen_US
dc.subjectSUSTAINABLE DEVELOPMENTen_US
dc.subjectINVESTMENTSen_US
dc.subjectINVESTMENT POLICYen_US
dc.subjectFIDUCIARY DUTYen_US
dc.subjectCASE STUDIESen_US
dc.subjectAUSTRALIAen_US
dc.subjectBRAZILen_US
dc.subjectCANADAen_US
dc.subjectCHINAen_US
dc.subjectEUROPEAN UNIONen_US
dc.subjectFRANCEen_US
dc.subjectGERMANYen_US
dc.subjectJAPANen_US
dc.subjectSOUTH AFRICAen_US
dc.subjectUNITED KINGDOMen_US
dc.subjectUNITED STATESen_US
dc.subjectENVIRONMENTAL INFORMATIONen_US
dc.subjectENVIRONMENTAL INDICATORSen_US
dc.subjectSOCIAL INFORMATIONen_US
dc.subjectSOCIAL INDICATORSen_US
dc.subjectDATAen_US
dc.subjectCORPORATE GOVERNANCEen_US
dc.titleFiduciary Duty in the 21st Century – Final Reporten_US
wd.identifier.sdgSDG 16 - Peace, Justice and Strong Institutionsen_US
wd.tagsFinanceen_US
wd.tagsSustainable Developmenten_US
wd.topicsEnvironment under reviewen_US
wd.topicsEnvironmental Governanceen_US
wd.identifier.pagesnumber60 pagesen_US


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