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Title of Journal: J Bus Ethics

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Abbravation: Journal of Business Ethics

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Springer Netherlands

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DOI

10.1002/chin.198912323

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ISSN

1573-0697

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The Environmental Performance of Dutch Government

Authors: Bert Scholtens
Publish Date: 2010/08/20
Volume: 92, Issue: 1, Pages: 117-130
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Abstract

We investigate the implications of using different indicators to assess the sustainability performance of investment funds In particular we look into the environmental performance of Dutch government bond funds We find that it does matter a lot which particular indicator is used This suggests that funds should be very transparent and straightforward about their nonfinancial performance We argue that basically they have three options First the industry comes up with a benchmark against which the responsibility of their investments is measured and reported by all funds Second the funds make very clear and transparent which particular aspects of sustainability they specifically target and how they keep score Third the dashboard approach where the funds report their performance on a welldefined set of indicators

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