ESG transparency returns: Illustration by Natishus from Pixabay
12x new research on green hydrogen acceptance, climate data, transition funds, sustainability reporting problems, materiality assessment issues, ESG disclosure premium, ESG discount, ESG investment limits, diversity benefits, non-additional green bonds, private equity low risk anomaly (#shows number of SSRN full paper downloads as of Sept. 26th,2024)
Ecological and social research
Green hydrogen acceptance: Keep it local and safe: Which system of green hydrogen production in Germany is accepted by citizens? by Johannes Buchner, Klaus Menrad, and Thomas Decker as of Dec. 20th, 2024 (#5): “… our study aims to identify significant factors influencing the German population‘s acceptance of green hydrogen production within various acceptance groups with differing preferences for future green hydrogen production systems. … Based on our results, it is recommended that required renewable energy for green hydrogen production be produced as close to the green hydrogen plants as possible. It must be ensured and communicated to the public that the (planned) green hydrogen plants meet high safety standards and pose a very low risk of fire or explosion. The neighbouring population should also benefit through annual heating cost savings and financial participation …“ (abstract).
Climate data analysis: ClimRetrieve: A Benchmarking Dataset for Information Retrieval from Corporate Climate Disclosures by Tobias Schimanski, Jingwei Ni, Roberto Spacey, Nicola Ranger, and Markus Leippold as of July 19th, 2024 (#46): “…this work simulates the typical tasks of a sustainability analyst by examining 30 sustainability reports with 16 detailed climate-related questions. As a result, we obtain a dataset with over 8.5K unique question-source-answer pairs labeled by different levels of relevance. Furthermore, we develop a use case with the dataset to investigate the integration of expert knowledge into information retrieval with embeddings. Although we show that incorporating expert knowledge works, we also outline the critical limitations of embeddings in knowledge-intensive downstream domains like climate change communication“ (abstract).
ESG investment research (in: ESG transparency returns)
Transition funds: Olive Is the New Black: The Rise of Transition Funds by Rumi Mahmood, Xinxin Wang, and Shuang Guo from MSCI as of September 12th, 2024: “Transition-labeled funds have seen rapid growth in recent years, with over USD 50 billion across more than 100 funds globally. Although the majority of transition funds (>70%) are domiciled in Europe, their primary investments are in the U.S., with a skew toward specialty chemicals, semiconductors and electrical components. In 2023, most transition funds delivered positive returns, with almost half outperforming their benchmark or parent index”.
Green information quality? Mandatory Sustainability Reporting and Project Selection by Hui Chen and Fulvia Oldrini as of June 21st, 2024 (#52): “… we examine the implications of implementing a mandate for sustainability reporting in an environment where companies are already inclined to disclose such information voluntarily. We compare the effects of voluntary and mandatory disclosure regimes through a parsimonious model where a manager has to choose between a brown and green project. The two projects are mutually exclusive and generate different financial returns and environmental externalities. We show that a mandatory disclosure regime for sustainability information is more likely to encourage the manager to invest in the green project than a voluntary regime. … when we consider the costs associated with a mandate, mandatory disclosure improves investors’ welfare only when the quality of the sustainability information system is sufficiently high“ (p. 30/31).
Material or sustainable? A review of ex ante and ex post materiality measures, and consequences and determinants of material disclosures in sustainability reporting by Asif M Huq and Mahsa Mohammadrezaei as of June 26th, 2024 (#26): “The purpose of the review is to synthesize the research on materiality measures of sustainability reporting and highlight how preparers, users, auditors, regulators, and other stakeholders assess or determine the materiality in sustainability reporting. The review further summarizes the findings on consequences and determinants of material disclosures in sustainability reporting. … We find that the ex post materiality measures are simplistic and unidirectional in nature and ex ante materiality measures lack external validity and are generally narrow in focus – for example, focused on single firms or industries. Another major limitation in the current literature is the absence of robust empirical investigation of double materiality in sustainability reporting and a vast majority of the measures are developed without stakeholder engagement. Lastly, we document that the findings on determinants of material disclosure are fragmented and inconclusive and along with the literature on consequences of material disclosure is rather un-explored“ (abstract). My comment: This is important for shareholder engagement. I often get feedback from the companies I want to invest in, that they conducted a materiality analysis and will only focus on what they determined to be material and therefore do not care much about (my) shareholder proposals if these do not focus on the “material” topics.
ESG transparency returns (1): The ESG Disclosure Premium by Yumeng Gao, Benjamin C. Herbert, and Lionel Melin as of Dec. 23rd, 2024 (#30): “This paper investigates how firms’ valuations are impacted by the disclosure of ESG metrics. It concludes that companies are granted a lower cost of equity capital from initiating disclosure on any of the eight key environmental and social topics investigated. Markets appear to reward the availability of environmental metrics more than social ones. Interestingly, the positive disclosure premium has strengthened over time in developed Europe and the Asia-Pacific region. It has broadly turned from negative to positive in developed North America and emerging markets after the 2015 Paris Agreement. The paper also details, sector by sector, the specific premium that disclosure on the various topics would warrant …“ (p. 23).
ESG transparency returns (2): From Mandate to Market across the Globe: The Impact of Mandatory ESG Disclosure on the Cost of Equity Capital by Tung Lam Dang, Duc Trung Do, Thang Ho, and Cameron Truong as of June 26th, 2024 (#233): “By utilizing staggered ESG disclosure regulations across 35 countries … we identify a causal relationship between ESG disclosure and the cost of equity. Our results indicate a substantial reduction in the cost of equity by an average of 50 basis points due to ESG disclosure mandates. … Firms with weaker pre-mandate information environments experience a larger drop in equity-financing cost in the post-adoption periods. Second, firms, particularly those with high ESG ratings, witness increased interest from institutional investors who prioritize ESG considerations” (p. 37).
ESG discount? Is it time to change the climate for ESG Investing? by Timothy A. Krause and Eric R. Robbins as of Sept. 19th, 2024 (#35): “There is a preponderance of evidence that ESG investing provides negative incremental returns to shareholders, which may be a result of the imprecise early measures used to estimate corporate ESG performance. An in-depth analysis of the recent empirical research and the current empirical study of both contemporaneous and long-term stock returns clearly shows the relationships among third-party ESG scores and stock returns are largely negative. Our results are confirmed by much of the recent research, although we use a robust statistical methodology to provide additional evidence that this is the case over both the short- and long-term” (abstract). My comment: I do not think that this research is objective regarding (previous) ESG evidence (I included many other studies in my blog posts which show other results than this one)
ESG investment limits: Sustainable Investing: Evidence From the Field by Alex Edmans, Tom Gosling, and Dirk Jenter as of Sept. 23rd, 2024 (#734): “We survey 509 equity portfolio managers from both traditional and sustainable funds … ES performance influences stock selection, engagement, and voting for over three quarters of investors, including nearly two thirds of traditional investors. Financial considerations are a primary reason, even among sustainable funds. Few are willing to sacrifice financial returns for ES performance, largely due to fiduciary duty concerns, and voting and engagement are mainly driven by financial considerations. A second reason is constraints. Fund mandates, firmwide policies, or client wishes caused 71% to make stock selection, voting, or engagement decisions that they would otherwise not have. Some of these actions had financial consequences, such as avoiding stocks that would improve returns or diversification; others had ES consequences, such as avoiding stocks whose ES performance they could have improved” (abstract). My comment: I am happy that I have very limited (only legal and regulatory and – rarely – client specific) constraints to invest and engage as sustainable as I can.
Impact and SDG investment research
Diversity benefits: Unveiling the Dual Impact of Diversity & Inclusion: Boosting Financial Outcomes Through Enhanced Environmental Performance by Eleonora Monaco, Luca Galati, Lorenzo Dal Maso, and Marco Maria Mattei as of Sept. 20th, 2024 (#7): “The analysis conducted over a large sample of globally listed companies from 2017 to 2022 highlights that fostering a holistic approach to D&I is not only associated with enhanced financial performance but also with a firm’s ability to manage environmental issues. This subsequently contributes to superior financial metrics, underscoring a significant mediation effect where 40% of the financial benefits from D&I is associated with enhanced environmental performance …“ (p. 24).
Non-Additional? Green Bonds: New Label, Same Projects by Pauline Lam and Jeffrey Wurgler as of Sept. 9th, 2024 (#8): “Green finance emphasizes “additionality,” meaning funded projects should offer distinct environmental benefits beyond standard practice. Analysis of U.S. corporate and municipal green bonds, however, indicates that the vast majority of green bond proceeds is used for refinancing ordinary debt, continuing ongoing projects, or initiating projects without green aspects that are novel for the issuer. Only 2% of corporate and municipal green bond proceeds initiate projects with clearly novel green features. Investors and market participants also do not distinguish among levels of additionality: Offering yields, announcement effects, green bond index inclusion, and green bond fund holdings are uncorrelated with additionality” (abstract). My comment: Additionality in the sense of this research is a very demanding requirement but Green Bonds should clearly be used to finance really green projects.
Other investment research (in: ESG transparency returns)
PE low risk anomaly: Benchmarking Private Equity Performance – When Fund-Level Cash Flows are Missing by Da Li and Timothy Riddiough as of Sept. 19th, 2024 (#24): “After pooling together risk-adjusted performance results for funds with and without detailed cash flow data, we find that Buyout funds outperform the S&P500, while Venture Capital and Real Estate funds underperform for most of the sample period. We further classify Venture Capital and Real Estate funds by their strategy types and vintage years, and find that there is a negative relationship between benchmarked returns and fund strategy riskiness” (p. 26). My comment: Most investors use funds of funds or gatekeepers to invest in alternatives. After accounting for the respective costs, even buyout funds may not be attractive anymore.
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Werbehinweis (in: ESG transparency returns)
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