理解负责任投资：投资者的观点

About ACCA. We are ACCA (the Association of Chartered Certified Accountants),a globally recognised professional accountancy body providingqualifications and advancing standards in accountancy worldwide. Meet the academic team leading the academic research in this ACCA andacademia collaboration. Founded in 1904 to widen access to the accountancy profession,we’ve long championed inclusion and today proudly support a diversecommunity of over257,900members and530,100future membersin180countries. Dannielle Cerbone Joseph ClayUniversity of Leeds University of the Witwatersrand Our forward-looking qualifications, continuous learning and insightsare respected and valued by employers in every sector. They equipindividualswith the business and finance expertise and ethicaljudgment to create, protect, and report the sustainable value deliveredby organisations and economies. Dannielle Cerbone is an accomplished professionalwith a passion for excellence in academia andaccounting. He currently serves as an AssociateProfessor at the University of the Witwatersrand, wherehe shares his knowledge and expertise with the nextgeneration of accounting professionals. As a CharteredAccountant registered with SAICA, Dannielle brings awealth of real-world experience to the classroom.He completed his articles at PricewaterhouseCoopers,where he also served as an Audit Manager. Joseph Clay is a recent graduate of LeedsUniversity Business School, having completed hisundergraduate dissertation on responsible investment.Joseph was one of the top-performing scholars inthe Accounting and Finance Department at LeedsUniversity Business School. Guidedby our purpose and values,our vision is to developtheaccountancy profession the world needs.Partnering withpolicymakers,standard setters,the donor community,educatorsand other accountancy bodies, we’re strengthening and building aprofession that drives a sustainable future for all. Find out more ataccaglobal.com Dannielle’s research interests revolve around valuecreation, materiality determination, business modeldevelopment, and integrated thinking. His work hasbeen published in,iter alia,Meditari AccountancyResearchand theBritish Accounting Review.His work is widely cited in the field. Contents. Executive summary4 Warren Maroun Dusan Ecim University of the Witwatersrand University of Leeds & University of the Witwatersrand 1.Introduction5 Dusan Ecim is an Associate Professor at the Schoolof Accountancy, University of the Witwatersrand.He previously served in different capacities at DeloitteSouth Africa and Deloitte Central Europe. Dusan isthe author of multiple full-length academic papersand book chapters dealing with different aspects ofaccounting, assurance, corporate reporting, integratedthinking and sustainability. Dusan has also producedtechnical and practitioner-focused reports for theChartered Institute of Management Accountants andthe South African Institute of Chartered Accountants.Dusan is a Chartered Accountant and serves on theAudit Development Committee of the IndependentRegulatory Board for Auditors. Warren Maroun is a Professor of Accounting andAuditing at the University of the Witwatersrand andLeeds University Business School. He consults widelyon matters related to financial accounting, auditingand integrated reporting. Warren serves as the editorofMeditari Accountancy Researchand is anAssociate Editor ofAccounting, Auditing andAccountability Journal,The British AccountingJournalandJournal of Accounting and Public Policy.He has published multiple academic and professionalpublications dealing with various aspects of corporatereporting and assurance. 2.The framework for responsible investment6 2.1.ESG integration72.2.Sustainability frameworks92.3Screening methods112.4.Investor proactivity122.5.Strategic purpose132.6.Selection of investment options142.7Regulatory requirements and standards162.8Outcomes17 3.Conclusion18 Before joining academia, Warren served in differentcapacities at PricewaterhouseCoopers. He hasserved on different task forces, working groups andcommittees for the Integrated Reporting Committeeof South Africa, the Independent Regulatory Boardfor Auditors and the Chartered Governance Instituteof Southern Africa. Warren was a member of theIAASB from 2022-2024. He earned his Masters inAccountancy from the University of the Witwatersrandand a PhD from Kings’ College London. He is amember of the South African Institute of CharteredAccountants and the Chartered Institute ofManagement Accountants. 4.Appendix20Appendix A: Summary of resources used20Appendix B: Environmental metrics and KPI24References25 5.Contributors25 6.Bibliography26 Together, these interconnected components form anintegrated thinking model for responsible investment.This model builds on ACCA’s previous research onsustainability reporting and connectivity of information1.At the model’s core is the approach to integrating ESGissues into decision-making processes and policiesde