Development trends of socially responsible investment funds: View from Poland
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Abstract
The issue of socially responsible investment (SRI) has been gaining increasing popularity in recent years. The idea of responsible investment, along with sustainable development, primarily assumes complying with ethical principles. The aim of this study is to survey the extent to which investment funds in Europe and Poland are guided by SRI. The criteria for identifying SRI funds are analysed, and their net asset value against the background of all investment funds in Europe is examined. The range of activities of SRI funds in Poland, which is surprisingly low, is also investigated. This paper uses the review method of legal regulations and analysis of the results of published studies concerning SRI funds. The results of the study confirm the growing importance of socially responsible funds in Europe. This paper is also a call for uniform reporting standards, so that SRI funds are more easily benchmarked against other investment funds.
Keywords: Socially responsible investment funds, sustainable development, RESPECT index, financial reporting.
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