Fiduciary Duty in the 21st Century – Final Report

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dc.contributor.authorUnited Nations Environment Programme
dc.contributor.authorPrinciples for Responsible Investment
dc.contributor.organizationInquiry
dc.coverage.spatialChina
dc.coverage.spatialAustralia
dc.coverage.spatialBrazil
dc.coverage.spatialCanada
dc.coverage.spatialEurope
dc.coverage.spatialFrance
dc.coverage.spatialGermany
dc.coverage.spatialJapan
dc.coverage.spatialSouth Africa
dc.coverage.spatialUnited Kingdom
dc.coverage.spatialUnited States
dc.date.accessioned2020-02-20T06:28:35Z
dc.date.available2020-02-20T06:28:35Z
dc.date.issued2019
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
dc.formatText
dc.identifier.urihttps://wedocs.unep.org/handle/20.500.11822/31658
dc.languageEnglish
dc.page.number60 p.
dc.relation.ispartofUNEP Finance Initiative
dc.rights.accessLevelPublic
dc.subjectsustainable development
dc.subjectinvestment
dc.subjectinvestment policy
dc.subjectcase study
dc.subjectAustralia
dc.subjectBrazil
dc.subjectCanada
dc.subjectChina
dc.subjectEuropean Union
dc.subjectFrance
dc.subjectGermany
dc.subjectJapan
dc.subjectSouth Africa
dc.subjectUnited Kingdom
dc.subjectUnited States
dc.subjectenvironmental information
dc.subjectenvironmental indicator
dc.subjectsocial indicator
dc.subjectdata
dc.subjectcorporate governance
dc.subjectFinance
dc.subjectSustainable Development
dc.subject.sdgSDG 16 - Peace, Justice and Strong Institutions
dc.subject.themeenvironmental policy
dc.subject.themeadministration
dc.subject.themeenvironmental governance
dc.titleFiduciary Duty in the 21st Century – Final Reporten
dc.typeCommunication or other resource

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