ACCA-理解负责任投资：投资者的观点 - 28页

2About ACCA | About the academic teamUnderstanding responsible investmentAbout ACCA. We are ACCA (the Association of Chartered Certified Accountants), a globally recognised professional accountancy body providing qualifications and advancing standards in accountancy worldwide. Founded in 1904 to widen access to the accountancy profession, we’ve long championed inclusion and today proudly support a diverse community of over 257,900 members and 530,100 future members in 180 countries. Our forward-looking qualifications, continuous learning and insights are respected and valued by employers in every sector. They equip individuals with the business and finance expertise and ethical judgment to create, protect, and report the sustainable value delivered by organisations and economies. Guided by our purpose and values, our vision is to develop the accountancy profession the world needs. Partnering with policymakers, standard setters, the donor community, educators and other accountancy bodies, we’re strengthening and building a profession that drives a sustainable future for all.Find out more at accaglobal.comDannielle CerboneUniversity of the Witwatersrand Dannielle Cerbone is an accomplished professional with a passion for excellence in academia and accounting. He currently serves as an Associate Professor at the University of the Witwatersrand, where he shares his knowledge and expertise with the next generation of accounting professionals. As a Chartered Accountant registered with SAICA, Dannielle brings a wealth of real-world experience to the classroom. He completed his articles at PricewaterhouseCoopers, where he also served as an Audit Manager.Dannielle’s research interests revolve around value creation, materiality determination, business model development, and integrated thinking. His work has been published in, iter alia, Meditari Accountancy Research and the British Accounting Review. His work is widely cited in the field. Joseph Clay University of LeedsJoseph Clay is a recent graduate of Leeds University Business School, having completed his undergraduate dissertation on responsible investment. Joseph was one of the top-performing scholars in the Accounting and Finance Department at Leeds University Business School.Meet the academic team leading the academic research in this ACCA and academia collaboration.3Understanding responsible investmentAcademic team | ContentsContents.Executive summary 41. Introduction 52. The framework for responsible investment 6 2.1. ESG integration 7 2.2. Sustainability frameworks 9 2.3 Screening methods 11 2.4. Investor proactivity 12 2.5. Strategic purpose 13 2.6. Selection of investment options 14 2.7 Regulatory requirements and standards 16 2.8 Outcomes 173. Conclusion 184. Appendix 20Appendix A: Summary of resources used 20Appendix B: Environmental metrics and KPI 24References 255. Contributors 256. Bibliography 26Dusan EcimUniversity of the WitwatersrandDusan Ecim is an Associate Professor at