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Mensuel de mai 2021 - Fonds d’investissement

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The importance of materiality for ESG impact analysis
By Charles LAMOULEN, Head of Portfolio Management at FIA AM   There are more and more environmental, social and governance (ESG) information disclosed publicly but it is still challenging to identify, measure and assess which information is more relevant for decision making. The only pertinent ESG information are the material ones, in other words the ones that are reasonably likely to impact the financial condition or operating performance of the company.   The Global Reporting Initiative (GRI) guidelines defines “Materiality’ as “those topics that have a direct or indirect impact on an organization’s ability to create, preserve or erode economic, environmental and social value for itself, its stakeholders and society at large”.   A...
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