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Dr Ioannis Oikonomou

The impact of sustainability on

financial returns and risk

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On a broad level, you believe the relationship

between sustainability and risk-adjusted returns

to be:

1) Positive

2) Negative

3) Neutral/Non-existent

4) May be either positive or negative

dependent on specifics

(3)

Key concept:

-

Corporate Social Responsibility/Performance (CSR/CSP)

-

Corporate Sustainability

-

Corporate Citizenship

And

-

Socially Responsible Investing (SRI)

-

ESG Investing

-

Impact investing

-

Ethical/Green/Religious investing

Terminology

(4)

Rating agencies

MSCI KLD

Oekom

Vigeo

Sustainalytics

ASSET4

Sustainability Metrics

Other sources

Corporate reports

Lists of best/most responsible

firms (e.g. Business in the

Community's Corporate

Re-sponsibility Index)

SR equity indices (e.g. MSCI

KLD 400, FTSE4Good)

(5)

Empirical work on the link between sustainability and financial

performance started on the 1970s

First paper: Moskowitz (1972)

Bulk of literature from early nineties onwards

More than 500 hundred papers in existence

Majority consists of analysis at the firm level and looks into

accounting or equity market performance

But literature is expanding rapidly. Dozens if not hundreds of

working papers

And moving from generic themes (e.g. CSR in the equity

markets) to more eclectic ones (e.g. CSR and M&As)

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Both qualitative reviews (Margolis and Walsh, 2003) and

meta-analyses (Margolis et al., 2009; Orlitzky, et al., 2003)

generally point towards a positive CSP-CFP link, statistically

strong but economically modest

In the last few years, significant indications of links between

CSP and risk per se (Oikonomou et al. 2012; Salama et al.

2011; Luo and Bhattacharya, 2009; Godfrey et al., 2009)

Possible that the penalties of social

irresponsibility

are more

pronounced than the rewards of social

responsibility

(Kappou and Oikonomou ,forthcoming; Mishra and Modi,

2013; Lankoski, 2009)

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Comparing SRI funds and indexes with otherwise similar

conventional funds/indexes generally points to very

similar performance (Renneboog et al., 2008; Schroder,

2007; Statman, 2006; Statman, 2000)

Some indications of SRI outperformance (Derwall and

Koedijk, 2009; Kempf and Osthoff, 2007)

Excluding entire “sin industries” can lead to

underperformance (Statman, 2009; Hong and

Kacperczyk, 2009)

Hence, use “best in class” approach instead

More on what we know

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Getting “caught in the middle” is probably the

worst thing you can do (Barnett and Salomon,

2006; Oikonomou et al., 2014)

Green REITs seem to outperform and be less risky

(Eichholtz et al., 2012)

Sustainability/corporate ethics are priced in bank

loans (Goss and Roberts, 2011; Kim et al., 2013)

CSP plays a role in M&As (Aktas et al.,2011; Deng

et al., 2013)

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Sampling issues (size, time, region, industries)

What sustainability? (environment, society,

product safety, employees, diversity, human

rights, ethics, governance etc.)

What financial performance? (risk adjusted

returns and alpha estimates, observation

window, frequency)

Transaction costs and market microstructure

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What the CSP-CFP link is in the developing

markets (some evidence from China - Ye and

Zhang, 2011)

Sustainability in alternative asset classes (hedge

funds, private equity, venture capital, equity

options etc.)

Few international studies

Additional moderating factors of the CSP-CFP link

(e.g. economic and political cycle)

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• Aktas, N., De Bodt, E. & Cousin, J. G. (2011). " Do financial markets care about SRI? Evidence from mergers and acquisitions. " Journal of Banking & Finance,

35,1753-1761.

• Barnett, M. L. and R. M. Salomon (2006). "Beyond dichotomy: The curvilinear relationship between social responsibility and financial performance."

Strategic Management Journal 27(11): 1101-1122.

• Deng, X., Kang, J. K. & Low, B. (2013). "Corporate social responsibility and

stakeholder value maximization: Evidence from mergers." Journal of Financial Economics, 110,87-109.

• Derwall, J. and K. Koedijk (2009). "Socially Responsible Fixed Income Funds." Journal of Business Finance & Accounting 36(1 2): 210-229.

• Eichholtz P., Kok Nils. and Erkan Y. (2012) " Portfolio greenness and the

financial performance of REITs. " Journal of International Money and Finance 31: 1911-1929.

• Godfrey, P. C., C. B. Merrill and J.M. Hansen (2009). "The relationship between corporate social responsibility and shareholder value: an empirical test of the risk management hypothesis." Strategic Management Journal 30(4):

425-445.

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• Goss, A. and G. S. Roberts (2011). "The impact of corporate social

responsibility on the cost of bank loans." Journal of Banking & Finance 35(7): 1794-1810.

• Hong, H. & Kacperczyk, M. 2009. The price of sin: The effects of social norms on markets. Journal of Financial Economics, 93, 15-36.

• Kappou, K. and Oikonomou, I. “Is there a Gold Social Seal? The Financial

Effects of Additions to and Deletions from Social Stock Indices”, forthcoming Journal of Business Ethics.

• Kempf, A. and P. Osthoff (2007). "The effect of socially responsible investing on portfolio performance." European Financial Management 13(5): 908-922 • Kim, M., Surroca, J. and Tribo, J. (2014). "Impact of ethical behaviour on

syndicated loan rates." Journal of Banking & Finance 38: 122-144.

• Luo, X. and C. Bhattacharya (2009). "The debate over doing good: Corporate social performance, strategic marketing levers, and firm-idiosyncratic risk." Journal of marketing 73(6): 198-213.

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• Margolis, J., H. A. Elfenbein and J.P. Walsh (2009). "Does It pay to be good... and does it matter? A meta-analysis of the relationship between corporate social and financial performance." Harvard Business School Working Paper. 229

• Margolis, J. D. and J. P. Walsh (2003). "Misery loves companies: Rethinking social initiatives by business." Administrative Science Quarterly: 268-305. • Mishra S. and Modi S., 2013, "Positive and Negative Corporate Social

Responsibility, Financial Leverage and Idiosyncratic Risk". Journal of Business Ethics 117(2), 431-448.

• Moskowitz, M. (1972). "Choosing socially responsible stocks." Business and Society Review 1(1): 71-75.

• Oikonomou, I., Brooks, C. and Pavelin, S. (2012). ‘The impact of corporate social performance on financial risk and utility: a longitudinal analysis’.

Financial Management, 41, 483–515.

• Oikonomou I., Brooks C. and Pavelin S. (2014). "The Financial Effects of

Uniform and Mixed Corporate Social Performance" , Journal of Management

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• Orlitzky, M., F. L. Schmidt and S.L. Rynes (2003). "Corporate social and financial performance: A meta-analysis." Organization Studies 24(3): 403-441.

• Renneboog L., Ter Horst, J. and Zhang, C. (2008). “The price of ethics and stakeholder governance: The performance of socially responsible mutual funds”, Journal of Corporate Finance 14(3): 302-322

• Salama, A., Anderson K. and Toms, S. (2011). "Does community and

environmental responsibility affect firm risk? Evidence from UK panel data 1994–2006." Business Ethics: A European Review 20(2): 192-204

• Schröder, M. (2007). "Is There a Difference? The Performance Characteristics of SRI Equity Indices." Journal of Business Finance and Accounting 34 (2), 331-348.

• Statman M., 2006, "Socially Responsible Indices". Journal of Portfolio Management 32 (3), 100-109.

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• Statman, M. and D., Glushkov, 2009.“The wages of social responsibility”. Financial Analysts Journal 65 (4): 33-46.

• Statman, M. (2000). "Socially responsible mutual funds." Financial Analysts Journal 56(3): 30-39.

• Ye K. and Zhang, R. (2011). “Do lenders value corporate social responsibility? Evidence from China” Journal of Business Ethics, 104:197-206

References

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