Latest analysis – Page 13
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FeaturesResearch: Engagement key to navigate the raft of social complications
Simon Klein and Amin Rajan find investors are opting for more social-related investing
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AnalysisAnalysis: Trustee tactics for takeovers
UK merger and acquisition activity is buoyant, with £6.1bn-worth of domestic companies acquired by foreign entities in the first quarter of 2021
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AnalysisAnalysis: IFRS proposals for constitution changes jarring for some investors
The proposed amendments to the IFRS Foundation are to accommodate the potential formation of a sustainability reporting standards board
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FeaturesPerspective: Swensen’s legacy grows
The late David Swensen achieved a remarkable performance edge for the Yale Endowment, can it be replicated by pension funds
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FeaturesIncorporating climate change within investment portfolios
Recording the possible impacts of climate change on investment portfolios is becoming a regulatory and reporting requirement. Asset managers and asset owners will need to incorporate it into future management information and reporting systems.
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Features
Accounting: Getting there eventually
You could be forgiven for thinking that audit reform has a lot in common with online shopping: knowing what you want is the easy part – it is fulfilment that is the let-down.
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FeaturesPerspective: Nicolai Tangen & NBIM
Less than a year after his controversial appointment, criticism of Nicolai Tangen’s leadership of Norges Bank Investment Management is building
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AnalysisBridgewater: Fluent in risk, return… and impact
Bridgewater Associates, one of the most prominent macro hedge funds, is reflecting the integration of sustainability in its research process with two senior appointments.
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FeaturesAfrica offers Europe opportunities
In 2015, Europe faced the prospect of a million Syrian refugees fleeing from civil war, attempting to cross into its borders. The sudden influx created a political as well as a humanitarian crisis with Hungary building a 175km-long fence to prevent crossings from the Balkans.
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Features
Reporting: Yours sustainably…
You know how one thing can lead to another? Well, that is what happened with the International Financial Reporting Standards Foundation’s steps into sustainability reporting.
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FeaturesPerspective: APG & E Fund in China
APG’s partnership with E Fund Management has produced tangible results
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AnalysisAnalysis: EC gets to issuer side of sustainable finance measures
Major corporate sustainability reporting proposal delivered alongside final draft climate taxonomy criteria
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AnalysisAnalysis: Pension funds embark on SFDR implementation journey
IPE analysis across four key EU pension jurisdictions finds uncertainty about the final detailed rules underpinning the anti-greenwashing regulation
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FeaturesSustainability: A purpose-driven stock exchange
The UN Sustainable Development Goals (SDGs) have caught the imagination of the investment world. For many in the millennial generation the idea that its investments should fulfil positive social or environmental impacts seems self-evident. Yet many asset managers still struggle to incorporate SDGs into their strategies. Nor do they hesitate to trumpet questionable ESG credentials to investors.
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FeaturesDB accounting: Lump-sum benefits
Service-defined lump-sum payments are causing accounting attribution problems
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FeaturesPerspective: UK actuaries and COVID-19 – Exceeding expectations
COVID-19 has brought few positive outcomes but the response from UK actuaries could become a template for bringing other strategic challenges to the fore
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FeaturesFX Reserves: The ‘rainy day’ has arrived
The world is facing a short-term health and economic crisis with COVID-19. In the longer term it is threatened by an existential crisis with global warming caused by burning fossil fuels.
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FeaturesPerspective: Pooled investors gain a vote
A disruptive new service allows institutional investors in pooled funds to express their stewardship preferences. Will others follow suit?
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Opinion PiecesThe world is approaching an inflection point
Domestic challenges and US political developments have proved such a preoccupation recently that it has been all too easy to miss a key global shift. China’s rise to global prominence has accelerated markedly as a result of the past year’s events.
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Opinion PiecesCOVID-19 barely tested the financial system
The financial system seems to have coped well with COVID-19. This is despite the repeated recent warnings about a build-up of systemic risk. In turn this has been linked to the abundance of cheap debt and the growth of the asset management industry.
