Financial returns

All charities will be concerned that their investments provide good financial returns. Charities wishing to incorporate social, environmental and other ethical (SEE) issues into their investments will want to know how this may impact financial returns and how such impacts can be managed.

Advisers and fund managers should be able to help charities invest in a way that can meet their financial and SEE objectives. You should be aware of the different skills and approaches that can be employed to manage Responsible Investments.

There are now many years of practical experience demonstrating that ethical funds need not underperform. In fact a well-managed, balanced ethical portfolio can outperform its non-ethical peers.

In this section

Studies of Responsible Investment and financial performance
The role of fund managers
The impact of screening
The impact of engagement
Identifying risks and opportunities
The Charity SRIrole of advisers
Further information

Studies of Responsible Investment and financial performance

You may find it useful to look at the following assessments of Responsible Investment and financial performance and share this information with charity clients.

The European Centre for Corporate Engagement (ECCE) summarised the findings of a number of academic and industry-backed studies on the effect of SRI investments on financial returns (see table below). The ECCE concluded from these studies “Even though they do not present irrefutable evidence that SRI investments generate higher returns than “normal” investments, most studies have found that they do not result in worse performance, either, while, at the same time, they might actually decrease risk exposure.”

Authors Year Market studied Period studied Outcome
Bauer, Koedijk, Otten 2004 Germany, UK, US 1990-2001 No difference
Bello 2005 US 1994-2001 No difference
Boutin-Dufresne, Savaria 2004 Canada 1995-1999 No difference
Derwall, Guenster, Bauer, Koedijk 2003 US 1997-2002 “Good” stocks outperform
Derwall, Guenster, Bauer, Koedijk 2005 US 1995-2003 “Good” stocks outperform
Foerster, Asmundson 2001 Canada 1995-1999 No difference
Gluck, Becker 2004 US 1998-2003 Incorporating SRI higher alpha
Hong, Kacperczyk 2006 US 1962-2003 “Bad” stocks outperform
Kempf, Osthoff 2006 US 1991-2004 “Good” stocks outperform
Mill 2002 N/A 1982-2002 No difference
SRI World Group 2002 US 1999-2001 No difference
Statman 2000 US 1990-1998 No difference
Statman 2005 US 1990-2004 No difference

Other evidence and assessments of financial performance include:

A 2006 Investment Management Association report said, “Investing ethically does not mean that you have to sacrifice investment performance. As with any investments, some perform better than others".

Several fund managers of Responsible Investment funds are rated as AAA or AA by Citywire, and a 2005 Lipper Citywire All Stars Award was won by an ethical investment fund manager. According to Citywire, “fewer than 5% of all UK fund managers achieve an AAA rating... If they do, it means that they have performed very well and are among an elite."

Margolis and Walsh synthesised 80 studies on SRI portfolios, and found that more than 50% of the studies indicated a positive link between CSR practice by companies and SRI fund performance. 5% of these studies showed a negative link, whilst the remainder failed to evidence the link. Thus, the conclusions testify largely to a neutral or positive link

An analysis of 52 quantitative studies produced over 30 years, conducted in 2003 by the University of Sydney found a statistically significant association between corporate social performance and financial performance exists, which varies "from highly positive to modestly positive."

Bauer et al examined 103 international ethical mutual funds from 1990-2001. The 2002 study found: “Little evidence of significant differences in risk-adjusted returns between ethical and conventional funds.”

A 2008 survey conducted by independent investment consultants Jewson Associates reported that investment in ethical funds does not automatically lead to poor performance. The survey, commissioned by Oxford University, found that SRI funds can perform better than non-SRI funds, but levels of volatility or risk may be higher. The review compared UK, US, European and global equity SRI funds with non-SRI funds over a ten year period.

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The role of fund managers

The degree to which a particular Responsible Investment approach has a beneficial or a detrimental impact on performance will primarily rest with the skill of the fund manager and their team – and in particular their stock selection abilities.

All active fund managers screen out or select stocks for various reasons. When fund managers incorporate ethical issues into a portfolio, they usually consider how the portfolio can be re-balanced to take account of excluded companies.

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The impact of screening

As negative screening limits the available stocks for selection, some investors are concerned that this could have an adverse impact on returns. Others argue that many fund managers make too much of this and point to the ample evidence that demonstrates investing responsibly need not lead to lower returns.

The information below relates specifically to an appropriate and sensible level of screening.

For actively managed screened ethical funds, success or failure is primarily a function of:

  • fund management skill
  • asset allocation
  • stock selection
  • risk control
  • the accuracy of the analyst's views
  • the overall quality of resources of the fund management house

In this respect, they are like any other active investment approach.

In an efficient market the impact of negative screens on expected financial return is likely to be negligible (and also low in terms of absolute risk).

In practice the actual return often differs from the expected return and so there will be occasions when the stocks excluded perform relatively well or relatively badly. When that happens the portfolio may perform better or worse than the unrestricted investment universe or an index measuring the performance of that universe. So where negative screens may have a greater impact is on relative risk – risk against a particular index.

For many charities, this may be an acceptable difference as the performance of a particular index is not of paramount concern. A sensible fund manager can minimise even this risk through careful portfolio construction.

Charities can minimise such impacts by taking a measured approach to their criteria, such as not excluding all companies in a particular sector unless clearly appropriate.

For instance charities that avoid alcohol investments may not avoid all companies that produce or sell alcohol. They may instead choose to avoid only companies who derive over 10% of sales from alcohol. They would therefore take a more selective approach to investing in the hospitality and supermarket sectors.

Their may be a case for a “Best of sector” approach or a measured approach that considers, for example, a balance of positive and negative factors, and identifies those companies that perform best in those terms in each sector. This could be combined with setting tougher standards in selected sectors in view of the charities areas of concern.

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The impact of engagement

Any potential impact of engagement on financial performance will depend upon the objectives and effectiveness of the engagement strategy.

  • If the objective is to protect the company against risks or to help it seek out new opportunities, the intention is to create value. The potential gains might need to be balanced against the costs of carrying out the engagement.
  • If the objective is to create change in pursuit of the charity’s mission, the trustees should weigh the benefits they seek (and the likelihood of success) together with any effect on the value of their investment or costs incurred.

Measurement of the outcomes of engagement activity is an area in its infancy. Greater clarity is likely as experience grows.

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Identifying risks and opportunities

Some argue that a focus on sustainability issues and consideration of SEE and governance concerns can help investors to identify risks that could be materially significant in the long-term. An example is the concern over obesity and how food and beverage companies are responding to the growing health crisis and its potential impact on their business.

A focus on SEE and governance issues can give investors the chance to get involved with emerging social and environmental investment themes at an early stage, before many others have identified the investment opportunity. This happened with environmental technologies such as solar power.

A study commissioned by the United Nations Environment Programme’s Finance Initiative concludes that, “the links between ESG (environmental, social and governance) factors and financial performance are increasingly being recognised. On that basis, integrating ESG considerations into an investment analysis so as to more reliably predict financial performance is clearly permissible and is arguably required in all jurisdictions.”
The study was primarily focused on pension funds but its findings are relevant for all long-term institutional investors, which can include foundations and charities.

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The role of advisers

Advisers should be able to explain issues of financial performance to charities and identify fund managers that can manage Responsible Investments and produce strong returns.

There is a wide range of Responsible Investment funds. Advisers should consider the merits of individual funds rather than generalising about the field as a whole.

Step four of the UKSIF online training course provides more information on performance issues that advisers should be aware of in relation to particular Responsible Investment approaches.

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Further information

ABI (Association of British Insurers ) (2008) Governance And Performance In Corporate Britain

Bauer, R, Koedijk, K. and Otten, R (2002) International Evidence on Ethical Mutual Fund Performance and Investment Style. ABP Investments/Maastricht and Erasmus University

Freshfields Bruckhaus Deringer, (2005). A legal framework for the integration of environmental, social and governance issues into institutional investment. UNEP
Finance Initiative

Margolis, J. D. and Walsh, J. P. (2001) People and Profits? The Search for a Link between a Company’s Social and Financial Performance. Mahwah, NJ: Lawrence Erlbaum Associates.

Orlitzky, M (University of Sydney) and Schmidt, F and Rynes, S (University of Iowa). (2003) Corporate Social and Financial Performance

United Nations Environment Programme Finance Initiative and Mercer (2007) Demystifying Responsible Investment Performance: A review of key academic and broker research on ESG factors

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